apendix A

Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001-App-A.3dDate: 13th March 2015 Time: 13:37 User ID: karthikeyanr 1BlackLiningDisabled

Appendix A

Tax Rate Schedules and Tables

[The 2015 Tax Table and 2015 Sales Tax Tables can be accessed at the IRS website(www.irs.gov) when released.]

2014 Income Tax Rate Schedules A-2

2015 Income Tax Rate Schedules A-2

2014 Tax Table A-3

Income Tax Rates—Estates and Trusts A-15

Income Tax Rates—Corporations A-15

Unified Transfer Tax Rates (For Gifts Made and for Deathsin 2007–2009) A-16

Gift Tax Rates (For Gifts Made Only in 2010) A-16

Unified Transfer Tax Rates (For Gifts Made and for Deathsin 2011–2012)

A-17

Unified Transfer Tax Rates (For Gifts Made and for Deathsafter 2012)

A-17

2014 Optional Sales Tax Tables A-18

A-1

Not For Sale

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2014 Tax Rate Schedules

Single—Schedule X Head of household—Schedule ZIf taxableincome is:Over—

But notover— The tax is:

of theamountover—

If taxableincome is:Over—


of theamountover—

$ 0 $ 9,075 ………10% $ 0 $ 0 $ 12,950 ………10% $ 0

9,075 36,900 $ 907.50 þ 15% 9,075 12,950 49,400 $ 1,295.00 þ 15% 12,950

36,900 89,350 5,081.25 þ 25% 36,900 49,400 127,550 6,762.50 þ 25% 49,400

89,350 186,350 18,193.75 þ 28% 89,350 127,550 206,600 26,300.00 þ 28% 127,550

186,350 405,100 45,353.75 þ 33% 186,350 206,600 405,100 48,434.00 þ 33% 206,600

405,100 406,750 117,541.25 þ 35% 405,100 405,100 432,200 113,939.00 þ 35% 405,100

406,750 ……… 118,118.75 þ 39.6% 406,750 432,200 ……… 123,424.00 þ 39.6% 432,200

Married filing jointly or Qualifying widow(er)—Schedule Y–1

Married filing separately—Schedule Y–2



of theamountover—



of theamountover—

$ 0 $ 18,150 ………10% $ 0 $ 0 $ 9,075 ………10% $ 0

18,150 73,800 $ 1,815.00 þ 15% 18,150 9,075 36,900 $ 907.50 þ 15% 9,075

73,800 148,850 10,162.50 þ 25% 73,800 36,900 74,425 5,081.25 þ 25% 36,900

148,850 226,850 28,925.00 þ 28% 148,850 74,425 113,425 14,462.50 þ 28% 74,425

226,850 405,100 50,765.00 þ 33% 226,850 113,425 202,550 25,382.50 þ 33% 113,425

405,100 457,600 109,587.50 þ 35% 405,100 202,550 228,800 54,793.75 þ 35% 202,550

457,600 ……… 127,962.50 þ 39.6% 457,600 228,800 ……… 63,981.25 þ 39.6% 228,800

2015 Tax Rate Schedules

Single—Schedule X Head of household—Schedule ZIf taxableincome is:Over—


of theamountover—



of theamountover—

$ 0 $ 9,225 ………10% $ 0 $ 0 $ 13,150 ………10% $ 0

9,225 37,450 $ 922.50 þ 15% 9,225 13,150 50,200 $ 1,315.00 þ 15% 13,150

37,450 90,750 5,156.25 þ 25% 37,450 50,200 129,600 6,872.50 þ 25% 50,200

90,750 189,300 18,481.25 þ 28% 90,750 129,600 209,850 26,722.50 þ 28% 129,600

189,300 411,500 46,075.25 þ 33% 189,300 209,850 411,500 49,192.50 þ 33% 209,850

411,500 413,200 119,401.25 þ 35% 411,500 411,500 439,000 115,737.00 þ 35% 411,500

413,200 ……… 119,996.25 þ 39.6% 413,200 439,000 ……… 125,362.00 þ 39.6% 439,000

Married filing jointly or Qualifying widow(er)—Schedule Y–1

Married filing separately—Schedule Y–2



of theamountover—



of theamountover—

$ 0 $ 18,450 ………10% $ 0 $ 0 $ 9,225 ………10% $ 0

18,450 74,900 $ 1,845.00 þ 15% 18,450 9,225 37,450 $ 922.50 þ 15% 9,225

74,900 151,200 10,312.50 þ 25% 74,900 37,450 75,600 5,156.25 þ 25% 37,450

151,200 230,450 29,387.50 þ 28% 151,200 75,600 115,225 14,693.75 þ 28% 75,600

230,450 411,500 51,577.50 þ 33% 230,450 115,225 205,750 25,788.75 þ 33% 115,225

411,500 464,850 111,324.00 þ 35% 411,500 205,750 232,425 55,662.00 þ 35% 205,750

464,850 ……… 129,996.50 þ 39.6% 464,850 232,425 ……… 64,998.25 þ 39.6% 232,425

APPENDIX A Tax Rate Schedules and Tables A-2

Not For Sale

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2014Tax Table

CAUTION!

See the instructions for line 44 to see if you must use the Tax Table below to figure your tax.

At Least

But Less Than

Single Married

jointly*

Married

sepa-rately

Head of a house-hold

Your tax is—25,20025,25025,30025,350

3,3303,3383,3453,353

Sample Table

25,25025,30025,35025,400

2,8762,8842,8912,899

3,3303,3383,3453,353

3,1363,1443,1513,159

Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, is $25,300. First, they find the $25,300-25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,891. This is the tax amount they should enter on Form 1040, line 44.

If line 43(taxableincome) is—

And you are—

Atleast

Butlessthan

Single Married filing jointly *

Married filing separately

Head of a household

Your tax is—

0 5 0 0 0 05 15 1 1 1 1

15 25 2 2 2 225 50 4 4 4 450 75 6 6 6 6

75 100 9 9 9 9100 125 11 11 11 11125 150 14 14 14 14150 175 16 16 16 16175 200 19 19 19 19

200 225 21 21 21 21225 250 24 24 24 24250 275 26 26 26 26275 300 29 29 29 29300 325 31 31 31 31

325 350 34 34 34 34350 375 36 36 36 36375 400 39 39 39 39400 425 41 41 41 41425 450 44 44 44 44

450 475 46 46 46 46475 500 49 49 49 49500 525 51 51 51 51525 550 54 54 54 54550 575 56 56 56 56

575 600 59 59 59 59600 625 61 61 61 61625 650 64 64 64 64650 675 66 66 66 66675 700 69 69 69 69

700 725 71 71 71 71725 750 74 74 74 74750 775 76 76 76 76775 800 79 79 79 79800 825 81 81 81 81

825 850 84 84 84 84850 875 86 86 86 86875 900 89 89 89 89900 925 91 91 91 91925 950 94 94 94 94

950 975 96 96 96 96975 1,000 99 99 99 99


And you are—

Atleast

Butlessthan




Your tax is—

1,0001,000 1,025 101 101 101 1011,025 1,050 104 104 104 1041,050 1,075 106 106 106 1061,075 1,100 109 109 109 1091,100 1,125 111 111 111 111

1,125 1,150 114 114 114 1141,150 1,175 116 116 116 1161,175 1,200 119 119 119 1191,200 1,225 121 121 121 1211,225 1,250 124 124 124 124

1,250 1,275 126 126 126 1261,275 1,300 129 129 129 1291,300 1,325 131 131 131 1311,325 1,350 134 134 134 1341,350 1,375 136 136 136 136

1,375 1,400 139 139 139 1391,400 1,425 141 141 141 1411,425 1,450 144 144 144 1441,450 1,475 146 146 146 1461,475 1,500 149 149 149 149

1,500 1,525 151 151 151 1511,525 1,550 154 154 154 1541,550 1,575 156 156 156 1561,575 1,600 159 159 159 1591,600 1,625 161 161 161 161

1,625 1,650 164 164 164 1641,650 1,675 166 166 166 1661,675 1,700 169 169 169 1691,700 1,725 171 171 171 1711,725 1,750 174 174 174 174

1,750 1,775 176 176 176 1761,775 1,800 179 179 179 1791,800 1,825 181 181 181 1811,825 1,850 184 184 184 1841,850 1,875 186 186 186 186

1,875 1,900 189 189 189 1891,900 1,925 191 191 191 1911,925 1,950 194 194 194 1941,950 1,975 196 196 196 1961,975 2,000 199 199 199 199


And you are—

Atleast

Butlessthan




Your tax is—

2,0002,000 2,025 201 201 201 2012,025 2,050 204 204 204 2042,050 2,075 206 206 206 2062,075 2,100 209 209 209 2092,100 2,125 211 211 211 211

2,125 2,150 214 214 214 2142,150 2,175 216 216 216 2162,175 2,200 219 219 219 2192,200 2,225 221 221 221 2212,225 2,250 224 224 224 224

2,250 2,275 226 226 226 2262,275 2,300 229 229 229 2292,300 2,325 231 231 231 2312,325 2,350 234 234 234 2342,350 2,375 236 236 236 236

2,375 2,400 239 239 239 2392,400 2,425 241 241 241 2412,425 2,450 244 244 244 2442,450 2,475 246 246 246 2462,475 2,500 249 249 249 249

2,500 2,525 251 251 251 2512,525 2,550 254 254 254 2542,550 2,575 256 256 256 2562,575 2,600 259 259 259 2592,600 2,625 261 261 261 261

2,625 2,650 264 264 264 2642,650 2,675 266 266 266 2662,675 2,700 269 269 269 2692,700 2,725 271 271 271 2712,725 2,750 274 274 274 274

2,750 2,775 276 276 276 2762,775 2,800 279 279 279 2792,800 2,825 281 281 281 2812,825 2,850 284 284 284 2842,850 2,875 286 286 286 286

2,875 2,900 289 289 289 2892,900 2,925 291 291 291 2912,925 2,950 294 294 294 2942,950 2,975 296 296 296 2962,975 3,000 299 299 299 299

A-3 APPENDIX A Tax Rate Schedules and Tables

Not For Sale

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2014 Tax Table—Continued


And you are—

Atleast

Butlessthan




Your tax is—

3,0003,000 3,050 303 303 303 3033,050 3,100 308 308 308 3083,100 3,150 313 313 313 3133,150 3,200 318 318 318 3183,200 3,250 323 323 323 323

3,250 3,300 328 328 328 3283,300 3,350 333 333 333 3333,350 3,400 338 338 338 3383,400 3,450 343 343 343 3433,450 3,500 348 348 348 348

3,500 3,550 353 353 353 3533,550 3,600 358 358 358 3583,600 3,650 363 363 363 3633,650 3,700 368 368 368 3683,700 3,750 373 373 373 373

3,750 3,800 378 378 378 3783,800 3,850 383 383 383 3833,850 3,900 388 388 388 3883,900 3,950 393 393 393 3933,950 4,000 398 398 398 398

4,0004,000 4,050 403 403 403 4034,050 4,100 408 408 408 4084,100 4,150 413 413 413 4134,150 4,200 418 418 418 4184,200 4,250 423 423 423 423

4,250 4,300 428 428 428 4284,300 4,350 433 433 433 4334,350 4,400 438 438 438 4384,400 4,450 443 443 443 4434,450 4,500 448 448 448 448

4,500 4,550 453 453 453 4534,550 4,600 458 458 458 4584,600 4,650 463 463 463 4634,650 4,700 468 468 468 4684,700 4,750 473 473 473 473

4,750 4,800 478 478 478 4784,800 4,850 483 483 483 4834,850 4,900 488 488 488 4884,900 4,950 493 493 493 4934,950 5,000 498 498 498 498

5,0005,000 5,050 503 503 503 5035,050 5,100 508 508 508 5085,100 5,150 513 513 513 5135,150 5,200 518 518 518 5185,200 5,250 523 523 523 523

5,250 5,300 528 528 528 5285,300 5,350 533 533 533 5335,350 5,400 538 538 538 5385,400 5,450 543 543 543 5435,450 5,500 548 548 548 548

5,500 5,550 553 553 553 5535,550 5,600 558 558 558 5585,600 5,650 563 563 563 5635,650 5,700 568 568 568 5685,700 5,750 573 573 573 573

5,750 5,800 578 578 578 5785,800 5,850 583 583 583 5835,850 5,900 588 588 588 5885,900 5,950 593 593 593 5935,950 6,000 598 598 598 598


And you are—

Atleast

Butlessthan




Your tax is—

6,0006,000 6,050 603 603 603 6036,050 6,100 608 608 608 6086,100 6,150 613 613 613 6136,150 6,200 618 618 618 6186,200 6,250 623 623 623 623

6,250 6,300 628 628 628 6286,300 6,350 633 633 633 6336,350 6,400 638 638 638 6386,400 6,450 643 643 643 6436,450 6,500 648 648 648 648

6,500 6,550 653 653 653 6536,550 6,600 658 658 658 6586,600 6,650 663 663 663 6636,650 6,700 668 668 668 6686,700 6,750 673 673 673 673

6,750 6,800 678 678 678 6786,800 6,850 683 683 683 6836,850 6,900 688 688 688 6886,900 6,950 693 693 693 6936,950 7,000 698 698 698 698

7,0007,000 7,050 703 703 703 7037,050 7,100 708 708 708 7087,100 7,150 713 713 713 7137,150 7,200 718 718 718 7187,200 7,250 723 723 723 723

7,250 7,300 728 728 728 7287,300 7,350 733 733 733 7337,350 7,400 738 738 738 7387,400 7,450 743 743 743 7437,450 7,500 748 748 748 748

7,500 7,550 753 753 753 7537,550 7,600 758 758 758 7587,600 7,650 763 763 763 7637,650 7,700 768 768 768 7687,700 7,750 773 773 773 773

7,750 7,800 778 778 778 7787,800 7,850 783 783 783 7837,850 7,900 788 788 788 7887,900 7,950 793 793 793 7937,950 8,000 798 798 798 798

8,0008,000 8,050 803 803 803 8038,050 8,100 808 808 808 8088,100 8,150 813 813 813 8138,150 8,200 818 818 818 8188,200 8,250 823 823 823 823

8,250 8,300 828 828 828 8288,300 8,350 833 833 833 8338,350 8,400 838 838 838 8388,400 8,450 843 843 843 8438,450 8,500 848 848 848 848

8,500 8,550 853 853 853 8538,550 8,600 858 858 858 8588,600 8,650 863 863 863 8638,650 8,700 868 868 868 8688,700 8,750 873 873 873 873

8,750 8,800 878 878 878 8788,800 8,850 883 883 883 8838,850 8,900 888 888 888 8888,900 8,950 893 893 893 8938,950 9,000 898 898 898 898


And you are—

Atleast

Butlessthan




Your tax is—

9,0009,000 9,050 903 903 903 9039,050 9,100 908 908 908 9089,100 9,150 915 913 915 9139,150 9,200 923 918 923 9189,200 9,250 930 923 930 923

9,250 9,300 938 928 938 9289,300 9,350 945 933 945 9339,350 9,400 953 938 953 9389,400 9,450 960 943 960 9439,450 9,500 968 948 968 948

9,500 9,550 975 953 975 9539,550 9,600 983 958 983 9589,600 9,650 990 963 990 9639,650 9,700 998 968 998 9689,700 9,750 1,005 973 1,005 973

9,750 9,800 1,013 978 1,013 9789,800 9,850 1,020 983 1,020 9839,850 9,900 1,028 988 1,028 9889,900 9,950 1,035 993 1,035 9939,950 10,000 1,043 998 1,043 998

10,00010,000 10,050 1,050 1,003 1,050 1,00310,050 10,100 1,058 1,008 1,058 1,00810,100 10,150 1,065 1,013 1,065 1,01310,150 10,200 1,073 1,018 1,073 1,01810,200 10,250 1,080 1,023 1,080 1,023

10,250 10,300 1,088 1,028 1,088 1,02810,300 10,350 1,095 1,033 1,095 1,03310,350 10,400 1,103 1,038 1,103 1,03810,400 10,450 1,110 1,043 1,110 1,04310,450 10,500 1,118 1,048 1,118 1,048

10,500 10,550 1,125 1,053 1,125 1,05310,550 10,600 1,133 1,058 1,133 1,05810,600 10,650 1,140 1,063 1,140 1,06310,650 10,700 1,148 1,068 1,148 1,06810,700 10,750 1,155 1,073 1,155 1,073

10,750 10,800 1,163 1,078 1,163 1,07810,800 10,850 1,170 1,083 1,170 1,08310,850 10,900 1,178 1,088 1,178 1,08810,900 10,950 1,185 1,093 1,185 1,09310,950 11,000 1,193 1,098 1,193 1,098

11,00011,000 11,050 1,200 1,103 1,200 1,10311,050 11,100 1,208 1,108 1,208 1,10811,100 11,150 1,215 1,113 1,215 1,11311,150 11,200 1,223 1,118 1,223 1,11811,200 11,250 1,230 1,123 1,230 1,123

11,250 11,300 1,238 1,128 1,238 1,12811,300 11,350 1,245 1,133 1,245 1,13311,350 11,400 1,253 1,138 1,253 1,13811,400 11,450 1,260 1,143 1,260 1,14311,450 11,500 1,268 1,148 1,268 1,148

11,500 11,550 1,275 1,153 1,275 1,15311,550 11,600 1,283 1,158 1,283 1,15811,600 11,650 1,290 1,163 1,290 1,16311,650 11,700 1,298 1,168 1,298 1,16811,700 11,750 1,305 1,173 1,305 1,173

11,750 11,800 1,313 1,178 1,313 1,17811,800 11,850 1,320 1,183 1,320 1,18311,850 11,900 1,328 1,188 1,328 1,18811,900 11,950 1,335 1,193 1,335 1,19311,950 12,000 1,343 1,198 1,343 1,198


Not For Sale

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And you are—

Atleast

Butlessthan




Your tax is—

12,00012,000 12,050 1,350 1,203 1,350 1,20312,050 12,100 1,358 1,208 1,358 1,20812,100 12,150 1,365 1,213 1,365 1,21312,150 12,200 1,373 1,218 1,373 1,21812,200 12,250 1,380 1,223 1,380 1,223

12,250 12,300 1,388 1,228 1,388 1,22812,300 12,350 1,395 1,233 1,395 1,23312,350 12,400 1,403 1,238 1,403 1,23812,400 12,450 1,410 1,243 1,410 1,24312,450 12,500 1,418 1,248 1,418 1,248

12,500 12,550 1,425 1,253 1,425 1,25312,550 12,600 1,433 1,258 1,433 1,25812,600 12,650 1,440 1,263 1,440 1,26312,650 12,700 1,448 1,268 1,448 1,26812,700 12,750 1,455 1,273 1,455 1,273

12,750 12,800 1,463 1,278 1,463 1,27812,800 12,850 1,470 1,283 1,470 1,28312,850 12,900 1,478 1,288 1,478 1,28812,900 12,950 1,485 1,293 1,485 1,29312,950 13,000 1,493 1,298 1,493 1,299

13,00013,000 13,050 1,500 1,303 1,500 1,30613,050 13,100 1,508 1,308 1,508 1,31413,100 13,150 1,515 1,313 1,515 1,32113,150 13,200 1,523 1,318 1,523 1,32913,200 13,250 1,530 1,323 1,530 1,336

13,250 13,300 1,538 1,328 1,538 1,34413,300 13,350 1,545 1,333 1,545 1,35113,350 13,400 1,553 1,338 1,553 1,35913,400 13,450 1,560 1,343 1,560 1,36613,450 13,500 1,568 1,348 1,568 1,374

13,500 13,550 1,575 1,353 1,575 1,38113,550 13,600 1,583 1,358 1,583 1,38913,600 13,650 1,590 1,363 1,590 1,39613,650 13,700 1,598 1,368 1,598 1,40413,700 13,750 1,605 1,373 1,605 1,411

13,750 13,800 1,613 1,378 1,613 1,41913,800 13,850 1,620 1,383 1,620 1,42613,850 13,900 1,628 1,388 1,628 1,43413,900 13,950 1,635 1,393 1,635 1,44113,950 14,000 1,643 1,398 1,643 1,449

14,00014,000 14,050 1,650 1,403 1,650 1,45614,050 14,100 1,658 1,408 1,658 1,46414,100 14,150 1,665 1,413 1,665 1,47114,150 14,200 1,673 1,418 1,673 1,47914,200 14,250 1,680 1,423 1,680 1,486

14,250 14,300 1,688 1,428 1,688 1,49414,300 14,350 1,695 1,433 1,695 1,50114,350 14,400 1,703 1,438 1,703 1,50914,400 14,450 1,710 1,443 1,710 1,51614,450 14,500 1,718 1,448 1,718 1,524

14,500 14,550 1,725 1,453 1,725 1,53114,550 14,600 1,733 1,458 1,733 1,53914,600 14,650 1,740 1,463 1,740 1,54614,650 14,700 1,748 1,468 1,748 1,55414,700 14,750 1,755 1,473 1,755 1,561

14,750 14,800 1,763 1,478 1,763 1,56914,800 14,850 1,770 1,483 1,770 1,57614,850 14,900 1,778 1,488 1,778 1,58414,900 14,950 1,785 1,493 1,785 1,59114,950 15,000 1,793 1,498 1,793 1,599


And you are—

Atleast

Butlessthan




Your tax is—

15,00015,000 15,050 1,800 1,503 1,800 1,60615,050 15,100 1,808 1,508 1,808 1,61415,100 15,150 1,815 1,513 1,815 1,62115,150 15,200 1,823 1,518 1,823 1,62915,200 15,250 1,830 1,523 1,830 1,636

15,250 15,300 1,838 1,528 1,838 1,64415,300 15,350 1,845 1,533 1,845 1,65115,350 15,400 1,853 1,538 1,853 1,65915,400 15,450 1,860 1,543 1,860 1,66615,450 15,500 1,868 1,548 1,868 1,674

15,500 15,550 1,875 1,553 1,875 1,68115,550 15,600 1,883 1,558 1,883 1,68915,600 15,650 1,890 1,563 1,890 1,69615,650 15,700 1,898 1,568 1,898 1,70415,700 15,750 1,905 1,573 1,905 1,711

15,750 15,800 1,913 1,578 1,913 1,71915,800 15,850 1,920 1,583 1,920 1,72615,850 15,900 1,928 1,588 1,928 1,73415,900 15,950 1,935 1,593 1,935 1,74115,950 16,000 1,943 1,598 1,943 1,749

16,00016,000 16,050 1,950 1,603 1,950 1,75616,050 16,100 1,958 1,608 1,958 1,76416,100 16,150 1,965 1,613 1,965 1,77116,150 16,200 1,973 1,618 1,973 1,77916,200 16,250 1,980 1,623 1,980 1,786

16,250 16,300 1,988 1,628 1,988 1,79416,300 16,350 1,995 1,633 1,995 1,80116,350 16,400 2,003 1,638 2,003 1,80916,400 16,450 2,010 1,643 2,010 1,81616,450 16,500 2,018 1,648 2,018 1,824

16,500 16,550 2,025 1,653 2,025 1,83116,550 16,600 2,033 1,658 2,033 1,83916,600 16,650 2,040 1,663 2,040 1,84616,650 16,700 2,048 1,668 2,048 1,85416,700 16,750 2,055 1,673 2,055 1,861

16,750 16,800 2,063 1,678 2,063 1,86916,800 16,850 2,070 1,683 2,070 1,87616,850 16,900 2,078 1,688 2,078 1,88416,900 16,950 2,085 1,693 2,085 1,89116,950 17,000 2,093 1,698 2,093 1,899

17,00017,000 17,050 2,100 1,703 2,100 1,90617,050 17,100 2,108 1,708 2,108 1,91417,100 17,150 2,115 1,713 2,115 1,92117,150 17,200 2,123 1,718 2,123 1,92917,200 17,250 2,130 1,723 2,130 1,936

17,250 17,300 2,138 1,728 2,138 1,94417,300 17,350 2,145 1,733 2,145 1,95117,350 17,400 2,153 1,738 2,153 1,95917,400 17,450 2,160 1,743 2,160 1,96617,450 17,500 2,168 1,748 2,168 1,974

17,500 17,550 2,175 1,753 2,175 1,98117,550 17,600 2,183 1,758 2,183 1,98917,600 17,650 2,190 1,763 2,190 1,99617,650 17,700 2,198 1,768 2,198 2,00417,700 17,750 2,205 1,773 2,205 2,011

17,750 17,800 2,213 1,778 2,213 2,01917,800 17,850 2,220 1,783 2,220 2,02617,850 17,900 2,228 1,788 2,228 2,03417,900 17,950 2,235 1,793 2,235 2,04117,950 18,000 2,243 1,798 2,243 2,049


And you are—

Atleast

Butlessthan




Your tax is—

18,00018,000 18,050 2,250 1,803 2,250 2,05618,050 18,100 2,258 1,808 2,258 2,06418,100 18,150 2,265 1,813 2,265 2,07118,150 18,200 2,273 1,819 2,273 2,07918,200 18,250 2,280 1,826 2,280 2,086

18,250 18,300 2,288 1,834 2,288 2,09418,300 18,350 2,295 1,841 2,295 2,10118,350 18,400 2,303 1,849 2,303 2,10918,400 18,450 2,310 1,856 2,310 2,11618,450 18,500 2,318 1,864 2,318 2,124

18,500 18,550 2,325 1,871 2,325 2,13118,550 18,600 2,333 1,879 2,333 2,13918,600 18,650 2,340 1,886 2,340 2,14618,650 18,700 2,348 1,894 2,348 2,15418,700 18,750 2,355 1,901 2,355 2,161

18,750 18,800 2,363 1,909 2,363 2,16918,800 18,850 2,370 1,916 2,370 2,17618,850 18,900 2,378 1,924 2,378 2,18418,900 18,950 2,385 1,931 2,385 2,19118,950 19,000 2,393 1,939 2,393 2,199

19,00019,000 19,050 2,400 1,946 2,400 2,20619,050 19,100 2,408 1,954 2,408 2,21419,100 19,150 2,415 1,961 2,415 2,22119,150 19,200 2,423 1,969 2,423 2,22919,200 19,250 2,430 1,976 2,430 2,236

19,250 19,300 2,438 1,984 2,438 2,24419,300 19,350 2,445 1,991 2,445 2,25119,350 19,400 2,453 1,999 2,453 2,25919,400 19,450 2,460 2,006 2,460 2,26619,450 19,500 2,468 2,014 2,468 2,274

19,500 19,550 2,475 2,021 2,475 2,28119,550 19,600 2,483 2,029 2,483 2,28919,600 19,650 2,490 2,036 2,490 2,29619,650 19,700 2,498 2,044 2,498 2,30419,700 19,750 2,505 2,051 2,505 2,311

19,750 19,800 2,513 2,059 2,513 2,31919,800 19,850 2,520 2,066 2,520 2,32619,850 19,900 2,528 2,074 2,528 2,33419,900 19,950 2,535 2,081 2,535 2,34119,950 20,000 2,543 2,089 2,543 2,349

20,00020,000 20,050 2,550 2,096 2,550 2,35620,050 20,100 2,558 2,104 2,558 2,36420,100 20,150 2,565 2,111 2,565 2,37120,150 20,200 2,573 2,119 2,573 2,37920,200 20,250 2,580 2,126 2,580 2,386

20,250 20,300 2,588 2,134 2,588 2,39420,300 20,350 2,595 2,141 2,595 2,40120,350 20,400 2,603 2,149 2,603 2,40920,400 20,450 2,610 2,156 2,610 2,41620,450 20,500 2,618 2,164 2,618 2,424

20,500 20,550 2,625 2,171 2,625 2,43120,550 20,600 2,633 2,179 2,633 2,43920,600 20,650 2,640 2,186 2,640 2,44620,650 20,700 2,648 2,194 2,648 2,45420,700 20,750 2,655 2,201 2,655 2,461

20,750 20,800 2,663 2,209 2,663 2,46920,800 20,850 2,670 2,216 2,670 2,47620,850 20,900 2,678 2,224 2,678 2,48420,900 20,950 2,685 2,231 2,685 2,49120,950 21,000 2,693 2,239 2,693 2,499


Not For Sale

© 2

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And you are—

Atleast

Butlessthan




Your tax is—

21,00021,000 21,050 2,700 2,246 2,700 2,50621,050 21,100 2,708 2,254 2,708 2,51421,100 21,150 2,715 2,261 2,715 2,52121,150 21,200 2,723 2,269 2,723 2,52921,200 21,250 2,730 2,276 2,730 2,536

21,250 21,300 2,738 2,284 2,738 2,54421,300 21,350 2,745 2,291 2,745 2,55121,350 21,400 2,753 2,299 2,753 2,55921,400 21,450 2,760 2,306 2,760 2,56621,450 21,500 2,768 2,314 2,768 2,574

21,500 21,550 2,775 2,321 2,775 2,58121,550 21,600 2,783 2,329 2,783 2,58921,600 21,650 2,790 2,336 2,790 2,59621,650 21,700 2,798 2,344 2,798 2,60421,700 21,750 2,805 2,351 2,805 2,611

21,750 21,800 2,813 2,359 2,813 2,61921,800 21,850 2,820 2,366 2,820 2,62621,850 21,900 2,828 2,374 2,828 2,63421,900 21,950 2,835 2,381 2,835 2,64121,950 22,000 2,843 2,389 2,843 2,649

22,00022,000 22,050 2,850 2,396 2,850 2,65622,050 22,100 2,858 2,404 2,858 2,66422,100 22,150 2,865 2,411 2,865 2,67122,150 22,200 2,873 2,419 2,873 2,67922,200 22,250 2,880 2,426 2,880 2,686

22,250 22,300 2,888 2,434 2,888 2,69422,300 22,350 2,895 2,441 2,895 2,70122,350 22,400 2,903 2,449 2,903 2,70922,400 22,450 2,910 2,456 2,910 2,71622,450 22,500 2,918 2,464 2,918 2,724

22,500 22,550 2,925 2,471 2,925 2,73122,550 22,600 2,933 2,479 2,933 2,73922,600 22,650 2,940 2,486 2,940 2,74622,650 22,700 2,948 2,494 2,948 2,75422,700 22,750 2,955 2,501 2,955 2,761

22,750 22,800 2,963 2,509 2,963 2,76922,800 22,850 2,970 2,516 2,970 2,77622,850 22,900 2,978 2,524 2,978 2,78422,900 22,950 2,985 2,531 2,985 2,79122,950 23,000 2,993 2,539 2,993 2,799

23,00023,000 23,050 3,000 2,546 3,000 2,80623,050 23,100 3,008 2,554 3,008 2,81423,100 23,150 3,015 2,561 3,015 2,82123,150 23,200 3,023 2,569 3,023 2,82923,200 23,250 3,030 2,576 3,030 2,836

23,250 23,300 3,038 2,584 3,038 2,84423,300 23,350 3,045 2,591 3,045 2,85123,350 23,400 3,053 2,599 3,053 2,85923,400 23,450 3,060 2,606 3,060 2,86623,450 23,500 3,068 2,614 3,068 2,874

23,500 23,550 3,075 2,621 3,075 2,88123,550 23,600 3,083 2,629 3,083 2,88923,600 23,650 3,090 2,636 3,090 2,89623,650 23,700 3,098 2,644 3,098 2,90423,700 23,750 3,105 2,651 3,105 2,911

23,750 23,800 3,113 2,659 3,113 2,91923,800 23,850 3,120 2,666 3,120 2,92623,850 23,900 3,128 2,674 3,128 2,93423,900 23,950 3,135 2,681 3,135 2,94123,950 24,000 3,143 2,689 3,143 2,949


And you are—

Atleast

Butlessthan




Your tax is—

24,00024,000 24,050 3,150 2,696 3,150 2,95624,050 24,100 3,158 2,704 3,158 2,96424,100 24,150 3,165 2,711 3,165 2,97124,150 24,200 3,173 2,719 3,173 2,97924,200 24,250 3,180 2,726 3,180 2,986

24,250 24,300 3,188 2,734 3,188 2,99424,300 24,350 3,195 2,741 3,195 3,00124,350 24,400 3,203 2,749 3,203 3,00924,400 24,450 3,210 2,756 3,210 3,01624,450 24,500 3,218 2,764 3,218 3,024

24,500 24,550 3,225 2,771 3,225 3,03124,550 24,600 3,233 2,779 3,233 3,03924,600 24,650 3,240 2,786 3,240 3,04624,650 24,700 3,248 2,794 3,248 3,05424,700 24,750 3,255 2,801 3,255 3,061

24,750 24,800 3,263 2,809 3,263 3,06924,800 24,850 3,270 2,816 3,270 3,07624,850 24,900 3,278 2,824 3,278 3,08424,900 24,950 3,285 2,831 3,285 3,09124,950 25,000 3,293 2,839 3,293 3,099

25,00025,000 25,050 3,300 2,846 3,300 3,10625,050 25,100 3,308 2,854 3,308 3,11425,100 25,150 3,315 2,861 3,315 3,12125,150 25,200 3,323 2,869 3,323 3,12925,200 25,250 3,330 2,876 3,330 3,136

25,250 25,300 3,338 2,884 3,338 3,14425,300 25,350 3,345 2,891 3,345 3,15125,350 25,400 3,353 2,899 3,353 3,15925,400 25,450 3,360 2,906 3,360 3,16625,450 25,500 3,368 2,914 3,368 3,174

25,500 25,550 3,375 2,921 3,375 3,18125,550 25,600 3,383 2,929 3,383 3,18925,600 25,650 3,390 2,936 3,390 3,19625,650 25,700 3,398 2,944 3,398 3,20425,700 25,750 3,405 2,951 3,405 3,211

25,750 25,800 3,413 2,959 3,413 3,21925,800 25,850 3,420 2,966 3,420 3,22625,850 25,900 3,428 2,974 3,428 3,23425,900 25,950 3,435 2,981 3,435 3,24125,950 26,000 3,443 2,989 3,443 3,249

26,00026,000 26,050 3,450 2,996 3,450 3,25626,050 26,100 3,458 3,004 3,458 3,26426,100 26,150 3,465 3,011 3,465 3,27126,150 26,200 3,473 3,019 3,473 3,27926,200 26,250 3,480 3,026 3,480 3,286

26,250 26,300 3,488 3,034 3,488 3,29426,300 26,350 3,495 3,041 3,495 3,30126,350 26,400 3,503 3,049 3,503 3,30926,400 26,450 3,510 3,056 3,510 3,31626,450 26,500 3,518 3,064 3,518 3,324

26,500 26,550 3,525 3,071 3,525 3,33126,550 26,600 3,533 3,079 3,533 3,33926,600 26,650 3,540 3,086 3,540 3,34626,650 26,700 3,548 3,094 3,548 3,35426,700 26,750 3,555 3,101 3,555 3,361

26,750 26,800 3,563 3,109 3,563 3,36926,800 26,850 3,570 3,116 3,570 3,37626,850 26,900 3,578 3,124 3,578 3,38426,900 26,950 3,585 3,131 3,585 3,39126,950 27,000 3,593 3,139 3,593 3,399


And you are—

Atleast

Butlessthan




Your tax is—

27,00027,000 27,050 3,600 3,146 3,600 3,40627,050 27,100 3,608 3,154 3,608 3,41427,100 27,150 3,615 3,161 3,615 3,42127,150 27,200 3,623 3,169 3,623 3,42927,200 27,250 3,630 3,176 3,630 3,436

27,250 27,300 3,638 3,184 3,638 3,44427,300 27,350 3,645 3,191 3,645 3,45127,350 27,400 3,653 3,199 3,653 3,45927,400 27,450 3,660 3,206 3,660 3,46627,450 27,500 3,668 3,214 3,668 3,474

27,500 27,550 3,675 3,221 3,675 3,48127,550 27,600 3,683 3,229 3,683 3,48927,600 27,650 3,690 3,236 3,690 3,49627,650 27,700 3,698 3,244 3,698 3,50427,700 27,750 3,705 3,251 3,705 3,511

27,750 27,800 3,713 3,259 3,713 3,51927,800 27,850 3,720 3,266 3,720 3,52627,850 27,900 3,728 3,274 3,728 3,53427,900 27,950 3,735 3,281 3,735 3,54127,950 28,000 3,743 3,289 3,743 3,549

28,00028,000 28,050 3,750 3,296 3,750 3,55628,050 28,100 3,758 3,304 3,758 3,56428,100 28,150 3,765 3,311 3,765 3,57128,150 28,200 3,773 3,319 3,773 3,57928,200 28,250 3,780 3,326 3,780 3,586

28,250 28,300 3,788 3,334 3,788 3,59428,300 28,350 3,795 3,341 3,795 3,60128,350 28,400 3,803 3,349 3,803 3,60928,400 28,450 3,810 3,356 3,810 3,61628,450 28,500 3,818 3,364 3,818 3,624

28,500 28,550 3,825 3,371 3,825 3,63128,550 28,600 3,833 3,379 3,833 3,63928,600 28,650 3,840 3,386 3,840 3,64628,650 28,700 3,848 3,394 3,848 3,65428,700 28,750 3,855 3,401 3,855 3,661

28,750 28,800 3,863 3,409 3,863 3,66928,800 28,850 3,870 3,416 3,870 3,67628,850 28,900 3,878 3,424 3,878 3,68428,900 28,950 3,885 3,431 3,885 3,69128,950 29,000 3,893 3,439 3,893 3,699

29,00029,000 29,050 3,900 3,446 3,900 3,70629,050 29,100 3,908 3,454 3,908 3,71429,100 29,150 3,915 3,461 3,915 3,72129,150 29,200 3,923 3,469 3,923 3,72929,200 29,250 3,930 3,476 3,930 3,736

29,250 29,300 3,938 3,484 3,938 3,74429,300 29,350 3,945 3,491 3,945 3,75129,350 29,400 3,953 3,499 3,953 3,75929,400 29,450 3,960 3,506 3,960 3,76629,450 29,500 3,968 3,514 3,968 3,774

29,500 29,550 3,975 3,521 3,975 3,78129,550 29,600 3,983 3,529 3,983 3,78929,600 29,650 3,990 3,536 3,990 3,79629,650 29,700 3,998 3,544 3,998 3,80429,700 29,750 4,005 3,551 4,005 3,811

29,750 29,800 4,013 3,559 4,013 3,81929,800 29,850 4,020 3,566 4,020 3,82629,850 29,900 4,028 3,574 4,028 3,83429,900 29,950 4,035 3,581 4,035 3,84129,950 30,000 4,043 3,589 4,043 3,849


Not For Sale

© 2

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And you are—

Atleast

Butlessthan




Your tax is—

30,00030,000 30,050 4,050 3,596 4,050 3,85630,050 30,100 4,058 3,604 4,058 3,86430,100 30,150 4,065 3,611 4,065 3,87130,150 30,200 4,073 3,619 4,073 3,87930,200 30,250 4,080 3,626 4,080 3,886

30,250 30,300 4,088 3,634 4,088 3,89430,300 30,350 4,095 3,641 4,095 3,90130,350 30,400 4,103 3,649 4,103 3,90930,400 30,450 4,110 3,656 4,110 3,91630,450 30,500 4,118 3,664 4,118 3,924

30,500 30,550 4,125 3,671 4,125 3,93130,550 30,600 4,133 3,679 4,133 3,93930,600 30,650 4,140 3,686 4,140 3,94630,650 30,700 4,148 3,694 4,148 3,95430,700 30,750 4,155 3,701 4,155 3,961

30,750 30,800 4,163 3,709 4,163 3,96930,800 30,850 4,170 3,716 4,170 3,97630,850 30,900 4,178 3,724 4,178 3,98430,900 30,950 4,185 3,731 4,185 3,99130,950 31,000 4,193 3,739 4,193 3,999

31,00031,000 31,050 4,200 3,746 4,200 4,00631,050 31,100 4,208 3,754 4,208 4,01431,100 31,150 4,215 3,761 4,215 4,02131,150 31,200 4,223 3,769 4,223 4,02931,200 31,250 4,230 3,776 4,230 4,036

31,250 31,300 4,238 3,784 4,238 4,04431,300 31,350 4,245 3,791 4,245 4,05131,350 31,400 4,253 3,799 4,253 4,05931,400 31,450 4,260 3,806 4,260 4,06631,450 31,500 4,268 3,814 4,268 4,074

31,500 31,550 4,275 3,821 4,275 4,08131,550 31,600 4,283 3,829 4,283 4,08931,600 31,650 4,290 3,836 4,290 4,09631,650 31,700 4,298 3,844 4,298 4,10431,700 31,750 4,305 3,851 4,305 4,111

31,750 31,800 4,313 3,859 4,313 4,11931,800 31,850 4,320 3,866 4,320 4,12631,850 31,900 4,328 3,874 4,328 4,13431,900 31,950 4,335 3,881 4,335 4,14131,950 32,000 4,343 3,889 4,343 4,149

32,00032,000 32,050 4,350 3,896 4,350 4,15632,050 32,100 4,358 3,904 4,358 4,16432,100 32,150 4,365 3,911 4,365 4,17132,150 32,200 4,373 3,919 4,373 4,17932,200 32,250 4,380 3,926 4,380 4,186

32,250 32,300 4,388 3,934 4,388 4,19432,300 32,350 4,395 3,941 4,395 4,20132,350 32,400 4,403 3,949 4,403 4,20932,400 32,450 4,410 3,956 4,410 4,21632,450 32,500 4,418 3,964 4,418 4,224

32,500 32,550 4,425 3,971 4,425 4,23132,550 32,600 4,433 3,979 4,433 4,23932,600 32,650 4,440 3,986 4,440 4,24632,650 32,700 4,448 3,994 4,448 4,25432,700 32,750 4,455 4,001 4,455 4,261

32,750 32,800 4,463 4,009 4,463 4,26932,800 32,850 4,470 4,016 4,470 4,27632,850 32,900 4,478 4,024 4,478 4,28432,900 32,950 4,485 4,031 4,485 4,29132,950 33,000 4,493 4,039 4,493 4,299


And you are—

Atleast

Butlessthan




Your tax is—

33,00033,000 33,050 4,500 4,046 4,500 4,30633,050 33,100 4,508 4,054 4,508 4,31433,100 33,150 4,515 4,061 4,515 4,32133,150 33,200 4,523 4,069 4,523 4,32933,200 33,250 4,530 4,076 4,530 4,336

33,250 33,300 4,538 4,084 4,538 4,34433,300 33,350 4,545 4,091 4,545 4,35133,350 33,400 4,553 4,099 4,553 4,35933,400 33,450 4,560 4,106 4,560 4,36633,450 33,500 4,568 4,114 4,568 4,374

33,500 33,550 4,575 4,121 4,575 4,38133,550 33,600 4,583 4,129 4,583 4,38933,600 33,650 4,590 4,136 4,590 4,39633,650 33,700 4,598 4,144 4,598 4,40433,700 33,750 4,605 4,151 4,605 4,411

33,750 33,800 4,613 4,159 4,613 4,41933,800 33,850 4,620 4,166 4,620 4,42633,850 33,900 4,628 4,174 4,628 4,43433,900 33,950 4,635 4,181 4,635 4,44133,950 34,000 4,643 4,189 4,643 4,449

34,00034,000 34,050 4,650 4,196 4,650 4,45634,050 34,100 4,658 4,204 4,658 4,46434,100 34,150 4,665 4,211 4,665 4,47134,150 34,200 4,673 4,219 4,673 4,47934,200 34,250 4,680 4,226 4,680 4,486

34,250 34,300 4,688 4,234 4,688 4,49434,300 34,350 4,695 4,241 4,695 4,50134,350 34,400 4,703 4,249 4,703 4,50934,400 34,450 4,710 4,256 4,710 4,51634,450 34,500 4,718 4,264 4,718 4,524

34,500 34,550 4,725 4,271 4,725 4,53134,550 34,600 4,733 4,279 4,733 4,53934,600 34,650 4,740 4,286 4,740 4,54634,650 34,700 4,748 4,294 4,748 4,55434,700 34,750 4,755 4,301 4,755 4,561

34,750 34,800 4,763 4,309 4,763 4,56934,800 34,850 4,770 4,316 4,770 4,57634,850 34,900 4,778 4,324 4,778 4,58434,900 34,950 4,785 4,331 4,785 4,59134,950 35,000 4,793 4,339 4,793 4,599

35,00035,000 35,050 4,800 4,346 4,800 4,60635,050 35,100 4,808 4,354 4,808 4,61435,100 35,150 4,815 4,361 4,815 4,62135,150 35,200 4,823 4,369 4,823 4,62935,200 35,250 4,830 4,376 4,830 4,636

35,250 35,300 4,838 4,384 4,838 4,64435,300 35,350 4,845 4,391 4,845 4,65135,350 35,400 4,853 4,399 4,853 4,65935,400 35,450 4,860 4,406 4,860 4,66635,450 35,500 4,868 4,414 4,868 4,674

35,500 35,550 4,875 4,421 4,875 4,68135,550 35,600 4,883 4,429 4,883 4,68935,600 35,650 4,890 4,436 4,890 4,69635,650 35,700 4,898 4,444 4,898 4,70435,700 35,750 4,905 4,451 4,905 4,711

35,750 35,800 4,913 4,459 4,913 4,71935,800 35,850 4,920 4,466 4,920 4,72635,850 35,900 4,928 4,474 4,928 4,73435,900 35,950 4,935 4,481 4,935 4,74135,950 36,000 4,943 4,489 4,943 4,749


And you are—

Atleast

Butlessthan




Your tax is—

36,00036,000 36,050 4,950 4,496 4,950 4,75636,050 36,100 4,958 4,504 4,958 4,76436,100 36,150 4,965 4,511 4,965 4,77136,150 36,200 4,973 4,519 4,973 4,77936,200 36,250 4,980 4,526 4,980 4,786

36,250 36,300 4,988 4,534 4,988 4,79436,300 36,350 4,995 4,541 4,995 4,80136,350 36,400 5,003 4,549 5,003 4,80936,400 36,450 5,010 4,556 5,010 4,81636,450 36,500 5,018 4,564 5,018 4,824

36,500 36,550 5,025 4,571 5,025 4,83136,550 36,600 5,033 4,579 5,033 4,83936,600 36,650 5,040 4,586 5,040 4,84636,650 36,700 5,048 4,594 5,048 4,85436,700 36,750 5,055 4,601 5,055 4,861

36,750 36,800 5,063 4,609 5,063 4,86936,800 36,850 5,070 4,616 5,070 4,87636,850 36,900 5,078 4,624 5,078 4,88436,900 36,950 5,088 4,631 5,088 4,89136,950 37,000 5,100 4,639 5,100 4,899

37,00037,000 37,050 5,113 4,646 5,113 4,90637,050 37,100 5,125 4,654 5,125 4,91437,100 37,150 5,138 4,661 5,138 4,92137,150 37,200 5,150 4,669 5,150 4,92937,200 37,250 5,163 4,676 5,163 4,936

37,250 37,300 5,175 4,684 5,175 4,94437,300 37,350 5,188 4,691 5,188 4,95137,350 37,400 5,200 4,699 5,200 4,95937,400 37,450 5,213 4,706 5,213 4,96637,450 37,500 5,225 4,714 5,225 4,974

37,500 37,550 5,238 4,721 5,238 4,98137,550 37,600 5,250 4,729 5,250 4,98937,600 37,650 5,263 4,736 5,263 4,99637,650 37,700 5,275 4,744 5,275 5,00437,700 37,750 5,288 4,751 5,288 5,011

37,750 37,800 5,300 4,759 5,300 5,01937,800 37,850 5,313 4,766 5,313 5,02637,850 37,900 5,325 4,774 5,325 5,03437,900 37,950 5,338 4,781 5,338 5,04137,950 38,000 5,350 4,789 5,350 5,049

38,00038,000 38,050 5,363 4,796 5,363 5,05638,050 38,100 5,375 4,804 5,375 5,06438,100 38,150 5,388 4,811 5,388 5,07138,150 38,200 5,400 4,819 5,400 5,07938,200 38,250 5,413 4,826 5,413 5,086

38,250 38,300 5,425 4,834 5,425 5,09438,300 38,350 5,438 4,841 5,438 5,10138,350 38,400 5,450 4,849 5,450 5,10938,400 38,450 5,463 4,856 5,463 5,11638,450 38,500 5,475 4,864 5,475 5,124

38,500 38,550 5,488 4,871 5,488 5,13138,550 38,600 5,500 4,879 5,500 5,13938,600 38,650 5,513 4,886 5,513 5,14638,650 38,700 5,525 4,894 5,525 5,15438,700 38,750 5,538 4,901 5,538 5,161

38,750 38,800 5,550 4,909 5,550 5,16938,800 38,850 5,563 4,916 5,563 5,17638,850 38,900 5,575 4,924 5,575 5,18438,900 38,950 5,588 4,931 5,588 5,19138,950 39,000 5,600 4,939 5,600 5,199


Not For Sale

© 2

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And you are—

Atleast

Butlessthan




Your tax is—

39,00039,000 39,050 5,613 4,946 5,613 5,20639,050 39,100 5,625 4,954 5,625 5,21439,100 39,150 5,638 4,961 5,638 5,22139,150 39,200 5,650 4,969 5,650 5,22939,200 39,250 5,663 4,976 5,663 5,236

39,250 39,300 5,675 4,984 5,675 5,24439,300 39,350 5,688 4,991 5,688 5,25139,350 39,400 5,700 4,999 5,700 5,25939,400 39,450 5,713 5,006 5,713 5,26639,450 39,500 5,725 5,014 5,725 5,274

39,500 39,550 5,738 5,021 5,738 5,28139,550 39,600 5,750 5,029 5,750 5,28939,600 39,650 5,763 5,036 5,763 5,29639,650 39,700 5,775 5,044 5,775 5,30439,700 39,750 5,788 5,051 5,788 5,311

39,750 39,800 5,800 5,059 5,800 5,31939,800 39,850 5,813 5,066 5,813 5,32639,850 39,900 5,825 5,074 5,825 5,33439,900 39,950 5,838 5,081 5,838 5,34139,950 40,000 5,850 5,089 5,850 5,349

40,00040,000 40,050 5,863 5,096 5,863 5,35640,050 40,100 5,875 5,104 5,875 5,36440,100 40,150 5,888 5,111 5,888 5,37140,150 40,200 5,900 5,119 5,900 5,37940,200 40,250 5,913 5,126 5,913 5,386

40,250 40,300 5,925 5,134 5,925 5,39440,300 40,350 5,938 5,141 5,938 5,40140,350 40,400 5,950 5,149 5,950 5,40940,400 40,450 5,963 5,156 5,963 5,41640,450 40,500 5,975 5,164 5,975 5,424

40,500 40,550 5,988 5,171 5,988 5,43140,550 40,600 6,000 5,179 6,000 5,43940,600 40,650 6,013 5,186 6,013 5,44640,650 40,700 6,025 5,194 6,025 5,45440,700 40,750 6,038 5,201 6,038 5,461

40,750 40,800 6,050 5,209 6,050 5,46940,800 40,850 6,063 5,216 6,063 5,47640,850 40,900 6,075 5,224 6,075 5,48440,900 40,950 6,088 5,231 6,088 5,49140,950 41,000 6,100 5,239 6,100 5,499

41,00041,000 41,050 6,113 5,246 6,113 5,50641,050 41,100 6,125 5,254 6,125 5,51441,100 41,150 6,138 5,261 6,138 5,52141,150 41,200 6,150 5,269 6,150 5,52941,200 41,250 6,163 5,276 6,163 5,536

41,250 41,300 6,175 5,284 6,175 5,54441,300 41,350 6,188 5,291 6,188 5,55141,350 41,400 6,200 5,299 6,200 5,55941,400 41,450 6,213 5,306 6,213 5,56641,450 41,500 6,225 5,314 6,225 5,574

41,500 41,550 6,238 5,321 6,238 5,58141,550 41,600 6,250 5,329 6,250 5,58941,600 41,650 6,263 5,336 6,263 5,59641,650 41,700 6,275 5,344 6,275 5,60441,700 41,750 6,288 5,351 6,288 5,611

41,750 41,800 6,300 5,359 6,300 5,61941,800 41,850 6,313 5,366 6,313 5,62641,850 41,900 6,325 5,374 6,325 5,63441,900 41,950 6,338 5,381 6,338 5,64141,950 42,000 6,350 5,389 6,350 5,649


And you are—

Atleast

Butlessthan




Your tax is—

42,00042,000 42,050 6,363 5,396 6,363 5,65642,050 42,100 6,375 5,404 6,375 5,66442,100 42,150 6,388 5,411 6,388 5,67142,150 42,200 6,400 5,419 6,400 5,67942,200 42,250 6,413 5,426 6,413 5,686

42,250 42,300 6,425 5,434 6,425 5,69442,300 42,350 6,438 5,441 6,438 5,70142,350 42,400 6,450 5,449 6,450 5,70942,400 42,450 6,463 5,456 6,463 5,71642,450 42,500 6,475 5,464 6,475 5,724

42,500 42,550 6,488 5,471 6,488 5,73142,550 42,600 6,500 5,479 6,500 5,73942,600 42,650 6,513 5,486 6,513 5,74642,650 42,700 6,525 5,494 6,525 5,75442,700 42,750 6,538 5,501 6,538 5,761

42,750 42,800 6,550 5,509 6,550 5,76942,800 42,850 6,563 5,516 6,563 5,77642,850 42,900 6,575 5,524 6,575 5,78442,900 42,950 6,588 5,531 6,588 5,79142,950 43,000 6,600 5,539 6,600 5,799

43,00043,000 43,050 6,613 5,546 6,613 5,80643,050 43,100 6,625 5,554 6,625 5,81443,100 43,150 6,638 5,561 6,638 5,82143,150 43,200 6,650 5,569 6,650 5,82943,200 43,250 6,663 5,576 6,663 5,836

43,250 43,300 6,675 5,584 6,675 5,84443,300 43,350 6,688 5,591 6,688 5,85143,350 43,400 6,700 5,599 6,700 5,85943,400 43,450 6,713 5,606 6,713 5,86643,450 43,500 6,725 5,614 6,725 5,874

43,500 43,550 6,738 5,621 6,738 5,88143,550 43,600 6,750 5,629 6,750 5,88943,600 43,650 6,763 5,636 6,763 5,89643,650 43,700 6,775 5,644 6,775 5,90443,700 43,750 6,788 5,651 6,788 5,911

43,750 43,800 6,800 5,659 6,800 5,91943,800 43,850 6,813 5,666 6,813 5,92643,850 43,900 6,825 5,674 6,825 5,93443,900 43,950 6,838 5,681 6,838 5,94143,950 44,000 6,850 5,689 6,850 5,949

44,00044,000 44,050 6,863 5,696 6,863 5,95644,050 44,100 6,875 5,704 6,875 5,96444,100 44,150 6,888 5,711 6,888 5,97144,150 44,200 6,900 5,719 6,900 5,97944,200 44,250 6,913 5,726 6,913 5,986

44,250 44,300 6,925 5,734 6,925 5,99444,300 44,350 6,938 5,741 6,938 6,00144,350 44,400 6,950 5,749 6,950 6,00944,400 44,450 6,963 5,756 6,963 6,01644,450 44,500 6,975 5,764 6,975 6,024

44,500 44,550 6,988 5,771 6,988 6,03144,550 44,600 7,000 5,779 7,000 6,03944,600 44,650 7,013 5,786 7,013 6,04644,650 44,700 7,025 5,794 7,025 6,05444,700 44,750 7,038 5,801 7,038 6,061

44,750 44,800 7,050 5,809 7,050 6,06944,800 44,850 7,063 5,816 7,063 6,07644,850 44,900 7,075 5,824 7,075 6,08444,900 44,950 7,088 5,831 7,088 6,09144,950 45,000 7,100 5,839 7,100 6,099


And you are—

Atleast

Butlessthan




Your tax is—

45,00045,000 45,050 7,113 5,846 7,113 6,10645,050 45,100 7,125 5,854 7,125 6,11445,100 45,150 7,138 5,861 7,138 6,12145,150 45,200 7,150 5,869 7,150 6,12945,200 45,250 7,163 5,876 7,163 6,136

45,250 45,300 7,175 5,884 7,175 6,14445,300 45,350 7,188 5,891 7,188 6,15145,350 45,400 7,200 5,899 7,200 6,15945,400 45,450 7,213 5,906 7,213 6,16645,450 45,500 7,225 5,914 7,225 6,174

45,500 45,550 7,238 5,921 7,238 6,18145,550 45,600 7,250 5,929 7,250 6,18945,600 45,650 7,263 5,936 7,263 6,19645,650 45,700 7,275 5,944 7,275 6,20445,700 45,750 7,288 5,951 7,288 6,211

45,750 45,800 7,300 5,959 7,300 6,21945,800 45,850 7,313 5,966 7,313 6,22645,850 45,900 7,325 5,974 7,325 6,23445,900 45,950 7,338 5,981 7,338 6,24145,950 46,000 7,350 5,989 7,350 6,249

46,00046,000 46,050 7,363 5,996 7,363 6,25646,050 46,100 7,375 6,004 7,375 6,26446,100 46,150 7,388 6,011 7,388 6,27146,150 46,200 7,400 6,019 7,400 6,27946,200 46,250 7,413 6,026 7,413 6,286

46,250 46,300 7,425 6,034 7,425 6,29446,300 46,350 7,438 6,041 7,438 6,30146,350 46,400 7,450 6,049 7,450 6,30946,400 46,450 7,463 6,056 7,463 6,31646,450 46,500 7,475 6,064 7,475 6,324

46,500 46,550 7,488 6,071 7,488 6,33146,550 46,600 7,500 6,079 7,500 6,33946,600 46,650 7,513 6,086 7,513 6,34646,650 46,700 7,525 6,094 7,525 6,35446,700 46,750 7,538 6,101 7,538 6,361

46,750 46,800 7,550 6,109 7,550 6,36946,800 46,850 7,563 6,116 7,563 6,37646,850 46,900 7,575 6,124 7,575 6,38446,900 46,950 7,588 6,131 7,588 6,39146,950 47,000 7,600 6,139 7,600 6,399

47,00047,000 47,050 7,613 6,146 7,613 6,40647,050 47,100 7,625 6,154 7,625 6,41447,100 47,150 7,638 6,161 7,638 6,42147,150 47,200 7,650 6,169 7,650 6,42947,200 47,250 7,663 6,176 7,663 6,436

47,250 47,300 7,675 6,184 7,675 6,44447,300 47,350 7,688 6,191 7,688 6,45147,350 47,400 7,700 6,199 7,700 6,45947,400 47,450 7,713 6,206 7,713 6,46647,450 47,500 7,725 6,214 7,725 6,474

47,500 47,550 7,738 6,221 7,738 6,48147,550 47,600 7,750 6,229 7,750 6,48947,600 47,650 7,763 6,236 7,763 6,49647,650 47,700 7,775 6,244 7,775 6,50447,700 47,750 7,788 6,251 7,788 6,511

47,750 47,800 7,800 6,259 7,800 6,51947,800 47,850 7,813 6,266 7,813 6,52647,850 47,900 7,825 6,274 7,825 6,53447,900 47,950 7,838 6,281 7,838 6,54147,950 48,000 7,850 6,289 7,850 6,549


Not For Sale

© 2

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© 2

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Cen

gage

Lea

rnin

g. A

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May

not

be

copi

ed, s

cann

ed, o

r dup

licat

ed, i

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hole

or i

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And you are—

Atleast

Butlessthan




Your tax is—

48,00048,000 48,050 7,863 6,296 7,863 6,55648,050 48,100 7,875 6,304 7,875 6,56448,100 48,150 7,888 6,311 7,888 6,57148,150 48,200 7,900 6,319 7,900 6,57948,200 48,250 7,913 6,326 7,913 6,586

48,250 48,300 7,925 6,334 7,925 6,59448,300 48,350 7,938 6,341 7,938 6,60148,350 48,400 7,950 6,349 7,950 6,60948,400 48,450 7,963 6,356 7,963 6,61648,450 48,500 7,975 6,364 7,975 6,624

48,500 48,550 7,988 6,371 7,988 6,63148,550 48,600 8,000 6,379 8,000 6,63948,600 48,650 8,013 6,386 8,013 6,64648,650 48,700 8,025 6,394 8,025 6,65448,700 48,750 8,038 6,401 8,038 6,661

48,750 48,800 8,050 6,409 8,050 6,66948,800 48,850 8,063 6,416 8,063 6,67648,850 48,900 8,075 6,424 8,075 6,68448,900 48,950 8,088 6,431 8,088 6,69148,950 49,000 8,100 6,439 8,100 6,699

49,00049,000 49,050 8,113 6,446 8,113 6,70649,050 49,100 8,125 6,454 8,125 6,71449,100 49,150 8,138 6,461 8,138 6,72149,150 49,200 8,150 6,469 8,150 6,72949,200 49,250 8,163 6,476 8,163 6,736

49,250 49,300 8,175 6,484 8,175 6,74449,300 49,350 8,188 6,491 8,188 6,75149,350 49,400 8,200 6,499 8,200 6,75949,400 49,450 8,213 6,506 8,213 6,76949,450 49,500 8,225 6,514 8,225 6,781

49,500 49,550 8,238 6,521 8,238 6,79449,550 49,600 8,250 6,529 8,250 6,80649,600 49,650 8,263 6,536 8,263 6,81949,650 49,700 8,275 6,544 8,275 6,83149,700 49,750 8,288 6,551 8,288 6,844

49,750 49,800 8,300 6,559 8,300 6,85649,800 49,850 8,313 6,566 8,313 6,86949,850 49,900 8,325 6,574 8,325 6,88149,900 49,950 8,338 6,581 8,338 6,89449,950 50,000 8,350 6,589 8,350 6,906

50,00050,000 50,050 8,363 6,596 8,363 6,91950,050 50,100 8,375 6,604 8,375 6,93150,100 50,150 8,388 6,611 8,388 6,94450,150 50,200 8,400 6,619 8,400 6,95650,200 50,250 8,413 6,626 8,413 6,969

50,250 50,300 8,425 6,634 8,425 6,98150,300 50,350 8,438 6,641 8,438 6,99450,350 50,400 8,450 6,649 8,450 7,00650,400 50,450 8,463 6,656 8,463 7,01950,450 50,500 8,475 6,664 8,475 7,031

50,500 50,550 8,488 6,671 8,488 7,04450,550 50,600 8,500 6,679 8,500 7,05650,600 50,650 8,513 6,686 8,513 7,06950,650 50,700 8,525 6,694 8,525 7,08150,700 50,750 8,538 6,701 8,538 7,094

50,750 50,800 8,550 6,709 8,550 7,10650,800 50,850 8,563 6,716 8,563 7,11950,850 50,900 8,575 6,724 8,575 7,13150,900 50,950 8,588 6,731 8,588 7,14450,950 51,000 8,600 6,739 8,600 7,156


And you are—

Atleast

Butlessthan




Your tax is—

51,00051,000 51,050 8,613 6,746 8,613 7,16951,050 51,100 8,625 6,754 8,625 7,18151,100 51,150 8,638 6,761 8,638 7,19451,150 51,200 8,650 6,769 8,650 7,20651,200 51,250 8,663 6,776 8,663 7,219

51,250 51,300 8,675 6,784 8,675 7,23151,300 51,350 8,688 6,791 8,688 7,24451,350 51,400 8,700 6,799 8,700 7,25651,400 51,450 8,713 6,806 8,713 7,26951,450 51,500 8,725 6,814 8,725 7,281

51,500 51,550 8,738 6,821 8,738 7,29451,550 51,600 8,750 6,829 8,750 7,30651,600 51,650 8,763 6,836 8,763 7,31951,650 51,700 8,775 6,844 8,775 7,33151,700 51,750 8,788 6,851 8,788 7,344

51,750 51,800 8,800 6,859 8,800 7,35651,800 51,850 8,813 6,866 8,813 7,36951,850 51,900 8,825 6,874 8,825 7,38151,900 51,950 8,838 6,881 8,838 7,39451,950 52,000 8,850 6,889 8,850 7,406

52,00052,000 52,050 8,863 6,896 8,863 7,41952,050 52,100 8,875 6,904 8,875 7,43152,100 52,150 8,888 6,911 8,888 7,44452,150 52,200 8,900 6,919 8,900 7,45652,200 52,250 8,913 6,926 8,913 7,469

52,250 52,300 8,925 6,934 8,925 7,48152,300 52,350 8,938 6,941 8,938 7,49452,350 52,400 8,950 6,949 8,950 7,50652,400 52,450 8,963 6,956 8,963 7,51952,450 52,500 8,975 6,964 8,975 7,531

52,500 52,550 8,988 6,971 8,988 7,54452,550 52,600 9,000 6,979 9,000 7,55652,600 52,650 9,013 6,986 9,013 7,56952,650 52,700 9,025 6,994 9,025 7,58152,700 52,750 9,038 7,001 9,038 7,594

52,750 52,800 9,050 7,009 9,050 7,60652,800 52,850 9,063 7,016 9,063 7,61952,850 52,900 9,075 7,024 9,075 7,63152,900 52,950 9,088 7,031 9,088 7,64452,950 53,000 9,100 7,039 9,100 7,656

53,00053,000 53,050 9,113 7,046 9,113 7,66953,050 53,100 9,125 7,054 9,125 7,68153,100 53,150 9,138 7,061 9,138 7,69453,150 53,200 9,150 7,069 9,150 7,70653,200 53,250 9,163 7,076 9,163 7,719

53,250 53,300 9,175 7,084 9,175 7,73153,300 53,350 9,188 7,091 9,188 7,74453,350 53,400 9,200 7,099 9,200 7,75653,400 53,450 9,213 7,106 9,213 7,76953,450 53,500 9,225 7,114 9,225 7,781

53,500 53,550 9,238 7,121 9,238 7,79453,550 53,600 9,250 7,129 9,250 7,80653,600 53,650 9,263 7,136 9,263 7,81953,650 53,700 9,275 7,144 9,275 7,83153,700 53,750 9,288 7,151 9,288 7,844

53,750 53,800 9,300 7,159 9,300 7,85653,800 53,850 9,313 7,166 9,313 7,86953,850 53,900 9,325 7,174 9,325 7,88153,900 53,950 9,338 7,181 9,338 7,89453,950 54,000 9,350 7,189 9,350 7,906


And you are—

Atleast

Butlessthan




Your tax is—

54,00054,000 54,050 9,363 7,196 9,363 7,91954,050 54,100 9,375 7,204 9,375 7,93154,100 54,150 9,388 7,211 9,388 7,94454,150 54,200 9,400 7,219 9,400 7,95654,200 54,250 9,413 7,226 9,413 7,969

54,250 54,300 9,425 7,234 9,425 7,98154,300 54,350 9,438 7,241 9,438 7,99454,350 54,400 9,450 7,249 9,450 8,00654,400 54,450 9,463 7,256 9,463 8,01954,450 54,500 9,475 7,264 9,475 8,031

54,500 54,550 9,488 7,271 9,488 8,04454,550 54,600 9,500 7,279 9,500 8,05654,600 54,650 9,513 7,286 9,513 8,06954,650 54,700 9,525 7,294 9,525 8,08154,700 54,750 9,538 7,301 9,538 8,094

54,750 54,800 9,550 7,309 9,550 8,10654,800 54,850 9,563 7,316 9,563 8,11954,850 54,900 9,575 7,324 9,575 8,13154,900 54,950 9,588 7,331 9,588 8,14454,950 55,000 9,600 7,339 9,600 8,156

55,00055,000 55,050 9,613 7,346 9,613 8,16955,050 55,100 9,625 7,354 9,625 8,18155,100 55,150 9,638 7,361 9,638 8,19455,150 55,200 9,650 7,369 9,650 8,20655,200 55,250 9,663 7,376 9,663 8,219

55,250 55,300 9,675 7,384 9,675 8,23155,300 55,350 9,688 7,391 9,688 8,24455,350 55,400 9,700 7,399 9,700 8,25655,400 55,450 9,713 7,406 9,713 8,26955,450 55,500 9,725 7,414 9,725 8,281

55,500 55,550 9,738 7,421 9,738 8,29455,550 55,600 9,750 7,429 9,750 8,30655,600 55,650 9,763 7,436 9,763 8,31955,650 55,700 9,775 7,444 9,775 8,33155,700 55,750 9,788 7,451 9,788 8,344

55,750 55,800 9,800 7,459 9,800 8,35655,800 55,850 9,813 7,466 9,813 8,36955,850 55,900 9,825 7,474 9,825 8,38155,900 55,950 9,838 7,481 9,838 8,39455,950 56,000 9,850 7,489 9,850 8,406

56,00056,000 56,050 9,863 7,496 9,863 8,41956,050 56,100 9,875 7,504 9,875 8,43156,100 56,150 9,888 7,511 9,888 8,44456,150 56,200 9,900 7,519 9,900 8,45656,200 56,250 9,913 7,526 9,913 8,469

56,250 56,300 9,925 7,534 9,925 8,48156,300 56,350 9,938 7,541 9,938 8,49456,350 56,400 9,950 7,549 9,950 8,50656,400 56,450 9,963 7,556 9,963 8,51956,450 56,500 9,975 7,564 9,975 8,531

56,500 56,550 9,988 7,571 9,988 8,54456,550 56,600 10,000 7,579 10,000 8,55656,600 56,650 10,013 7,586 10,013 8,56956,650 56,700 10,025 7,594 10,025 8,58156,700 56,750 10,038 7,601 10,038 8,594

56,750 56,800 10,050 7,609 10,050 8,60656,800 56,850 10,063 7,616 10,063 8,61956,850 56,900 10,075 7,624 10,075 8,63156,900 56,950 10,088 7,631 10,088 8,64456,950 57,000 10,100 7,639 10,100 8,656


Not For Sale

© 2

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And you are—

Atleast

Butlessthan




Your tax is—

57,00057,000 57,050 10,113 7,646 10,113 8,66957,050 57,100 10,125 7,654 10,125 8,68157,100 57,150 10,138 7,661 10,138 8,69457,150 57,200 10,150 7,669 10,150 8,70657,200 57,250 10,163 7,676 10,163 8,719

57,250 57,300 10,175 7,684 10,175 8,73157,300 57,350 10,188 7,691 10,188 8,74457,350 57,400 10,200 7,699 10,200 8,75657,400 57,450 10,213 7,706 10,213 8,76957,450 57,500 10,225 7,714 10,225 8,781

57,500 57,550 10,238 7,721 10,238 8,79457,550 57,600 10,250 7,729 10,250 8,80657,600 57,650 10,263 7,736 10,263 8,81957,650 57,700 10,275 7,744 10,275 8,83157,700 57,750 10,288 7,751 10,288 8,844

57,750 57,800 10,300 7,759 10,300 8,85657,800 57,850 10,313 7,766 10,313 8,86957,850 57,900 10,325 7,774 10,325 8,88157,900 57,950 10,338 7,781 10,338 8,89457,950 58,000 10,350 7,789 10,350 8,906

58,00058,000 58,050 10,363 7,796 10,363 8,91958,050 58,100 10,375 7,804 10,375 8,93158,100 58,150 10,388 7,811 10,388 8,94458,150 58,200 10,400 7,819 10,400 8,95658,200 58,250 10,413 7,826 10,413 8,969

58,250 58,300 10,425 7,834 10,425 8,98158,300 58,350 10,438 7,841 10,438 8,99458,350 58,400 10,450 7,849 10,450 9,00658,400 58,450 10,463 7,856 10,463 9,01958,450 58,500 10,475 7,864 10,475 9,031

58,500 58,550 10,488 7,871 10,488 9,04458,550 58,600 10,500 7,879 10,500 9,05658,600 58,650 10,513 7,886 10,513 9,06958,650 58,700 10,525 7,894 10,525 9,08158,700 58,750 10,538 7,901 10,538 9,094

58,750 58,800 10,550 7,909 10,550 9,10658,800 58,850 10,563 7,916 10,563 9,11958,850 58,900 10,575 7,924 10,575 9,13158,900 58,950 10,588 7,931 10,588 9,14458,950 59,000 10,600 7,939 10,600 9,156

59,00059,000 59,050 10,613 7,946 10,613 9,16959,050 59,100 10,625 7,954 10,625 9,18159,100 59,150 10,638 7,961 10,638 9,19459,150 59,200 10,650 7,969 10,650 9,20659,200 59,250 10,663 7,976 10,663 9,219

59,250 59,300 10,675 7,984 10,675 9,23159,300 59,350 10,688 7,991 10,688 9,24459,350 59,400 10,700 7,999 10,700 9,25659,400 59,450 10,713 8,006 10,713 9,26959,450 59,500 10,725 8,014 10,725 9,281

59,500 59,550 10,738 8,021 10,738 9,29459,550 59,600 10,750 8,029 10,750 9,30659,600 59,650 10,763 8,036 10,763 9,31959,650 59,700 10,775 8,044 10,775 9,33159,700 59,750 10,788 8,051 10,788 9,344

59,750 59,800 10,800 8,059 10,800 9,35659,800 59,850 10,813 8,066 10,813 9,36959,850 59,900 10,825 8,074 10,825 9,38159,900 59,950 10,838 8,081 10,838 9,39459,950 60,000 10,850 8,089 10,850 9,406


And you are—

Atleast

Butlessthan




Your tax is—

60,00060,000 60,050 10,863 8,096 10,863 9,41960,050 60,100 10,875 8,104 10,875 9,43160,100 60,150 10,888 8,111 10,888 9,44460,150 60,200 10,900 8,119 10,900 9,45660,200 60,250 10,913 8,126 10,913 9,469

60,250 60,300 10,925 8,134 10,925 9,48160,300 60,350 10,938 8,141 10,938 9,49460,350 60,400 10,950 8,149 10,950 9,50660,400 60,450 10,963 8,156 10,963 9,51960,450 60,500 10,975 8,164 10,975 9,531

60,500 60,550 10,988 8,171 10,988 9,54460,550 60,600 11,000 8,179 11,000 9,55660,600 60,650 11,013 8,186 11,013 9,56960,650 60,700 11,025 8,194 11,025 9,58160,700 60,750 11,038 8,201 11,038 9,594

60,750 60,800 11,050 8,209 11,050 9,60660,800 60,850 11,063 8,216 11,063 9,61960,850 60,900 11,075 8,224 11,075 9,63160,900 60,950 11,088 8,231 11,088 9,64460,950 61,000 11,100 8,239 11,100 9,656

61,00061,000 61,050 11,113 8,246 11,113 9,66961,050 61,100 11,125 8,254 11,125 9,68161,100 61,150 11,138 8,261 11,138 9,69461,150 61,200 11,150 8,269 11,150 9,70661,200 61,250 11,163 8,276 11,163 9,719

61,250 61,300 11,175 8,284 11,175 9,73161,300 61,350 11,188 8,291 11,188 9,74461,350 61,400 11,200 8,299 11,200 9,75661,400 61,450 11,213 8,306 11,213 9,76961,450 61,500 11,225 8,314 11,225 9,781

61,500 61,550 11,238 8,321 11,238 9,79461,550 61,600 11,250 8,329 11,250 9,80661,600 61,650 11,263 8,336 11,263 9,81961,650 61,700 11,275 8,344 11,275 9,83161,700 61,750 11,288 8,351 11,288 9,844

61,750 61,800 11,300 8,359 11,300 9,85661,800 61,850 11,313 8,366 11,313 9,86961,850 61,900 11,325 8,374 11,325 9,88161,900 61,950 11,338 8,381 11,338 9,89461,950 62,000 11,350 8,389 11,350 9,906

62,00062,000 62,050 11,363 8,396 11,363 9,91962,050 62,100 11,375 8,404 11,375 9,93162,100 62,150 11,388 8,411 11,388 9,94462,150 62,200 11,400 8,419 11,400 9,95662,200 62,250 11,413 8,426 11,413 9,969

62,250 62,300 11,425 8,434 11,425 9,98162,300 62,350 11,438 8,441 11,438 9,99462,350 62,400 11,450 8,449 11,450 10,00662,400 62,450 11,463 8,456 11,463 10,01962,450 62,500 11,475 8,464 11,475 10,031

62,500 62,550 11,488 8,471 11,488 10,04462,550 62,600 11,500 8,479 11,500 10,05662,600 62,650 11,513 8,486 11,513 10,06962,650 62,700 11,525 8,494 11,525 10,08162,700 62,750 11,538 8,501 11,538 10,094

62,750 62,800 11,550 8,509 11,550 10,10662,800 62,850 11,563 8,516 11,563 10,11962,850 62,900 11,575 8,524 11,575 10,13162,900 62,950 11,588 8,531 11,588 10,14462,950 63,000 11,600 8,539 11,600 10,156


And you are—

Atleast

Butlessthan




Your tax is—

63,00063,000 63,050 11,613 8,546 11,613 10,16963,050 63,100 11,625 8,554 11,625 10,18163,100 63,150 11,638 8,561 11,638 10,19463,150 63,200 11,650 8,569 11,650 10,20663,200 63,250 11,663 8,576 11,663 10,219

63,250 63,300 11,675 8,584 11,675 10,23163,300 63,350 11,688 8,591 11,688 10,24463,350 63,400 11,700 8,599 11,700 10,25663,400 63,450 11,713 8,606 11,713 10,26963,450 63,500 11,725 8,614 11,725 10,281

63,500 63,550 11,738 8,621 11,738 10,29463,550 63,600 11,750 8,629 11,750 10,30663,600 63,650 11,763 8,636 11,763 10,31963,650 63,700 11,775 8,644 11,775 10,33163,700 63,750 11,788 8,651 11,788 10,344

63,750 63,800 11,800 8,659 11,800 10,35663,800 63,850 11,813 8,666 11,813 10,36963,850 63,900 11,825 8,674 11,825 10,38163,900 63,950 11,838 8,681 11,838 10,39463,950 64,000 11,850 8,689 11,850 10,406

64,00064,000 64,050 11,863 8,696 11,863 10,41964,050 64,100 11,875 8,704 11,875 10,43164,100 64,150 11,888 8,711 11,888 10,44464,150 64,200 11,900 8,719 11,900 10,45664,200 64,250 11,913 8,726 11,913 10,469

64,250 64,300 11,925 8,734 11,925 10,48164,300 64,350 11,938 8,741 11,938 10,49464,350 64,400 11,950 8,749 11,950 10,50664,400 64,450 11,963 8,756 11,963 10,51964,450 64,500 11,975 8,764 11,975 10,531

64,500 64,550 11,988 8,771 11,988 10,54464,550 64,600 12,000 8,779 12,000 10,55664,600 64,650 12,013 8,786 12,013 10,56964,650 64,700 12,025 8,794 12,025 10,58164,700 64,750 12,038 8,801 12,038 10,594

64,750 64,800 12,050 8,809 12,050 10,60664,800 64,850 12,063 8,816 12,063 10,61964,850 64,900 12,075 8,824 12,075 10,63164,900 64,950 12,088 8,831 12,088 10,64464,950 65,000 12,100 8,839 12,100 10,656

65,00065,000 65,050 12,113 8,846 12,113 10,66965,050 65,100 12,125 8,854 12,125 10,68165,100 65,150 12,138 8,861 12,138 10,69465,150 65,200 12,150 8,869 12,150 10,70665,200 65,250 12,163 8,876 12,163 10,719

65,250 65,300 12,175 8,884 12,175 10,73165,300 65,350 12,188 8,891 12,188 10,74465,350 65,400 12,200 8,899 12,200 10,75665,400 65,450 12,213 8,906 12,213 10,76965,450 65,500 12,225 8,914 12,225 10,781

65,500 65,550 12,238 8,921 12,238 10,79465,550 65,600 12,250 8,929 12,250 10,80665,600 65,650 12,263 8,936 12,263 10,81965,650 65,700 12,275 8,944 12,275 10,83165,700 65,750 12,288 8,951 12,288 10,844

65,750 65,800 12,300 8,959 12,300 10,85665,800 65,850 12,313 8,966 12,313 10,86965,850 65,900 12,325 8,974 12,325 10,88165,900 65,950 12,338 8,981 12,338 10,89465,950 66,000 12,350 8,989 12,350 10,906


Not For Sale

© 2

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© 2

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Cen

gage

Lea

rnin

g. A

ll R

ight

s R

eser

ved.

May

not

be

copi

ed, s

cann

ed, o

r dup

licat

ed, i

n w

hole

or i

n pa

rt, e

xcep

t for

use

as

perm

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in a

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pas

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ted

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site

for c

lass

room

use

.




And you are—

Atleast

Butlessthan




Your tax is—

66,00066,000 66,050 12,363 8,996 12,363 10,91966,050 66,100 12,375 9,004 12,375 10,93166,100 66,150 12,388 9,011 12,388 10,94466,150 66,200 12,400 9,019 12,400 10,95666,200 66,250 12,413 9,026 12,413 10,969

66,250 66,300 12,425 9,034 12,425 10,98166,300 66,350 12,438 9,041 12,438 10,99466,350 66,400 12,450 9,049 12,450 11,00666,400 66,450 12,463 9,056 12,463 11,01966,450 66,500 12,475 9,064 12,475 11,031

66,500 66,550 12,488 9,071 12,488 11,04466,550 66,600 12,500 9,079 12,500 11,05666,600 66,650 12,513 9,086 12,513 11,06966,650 66,700 12,525 9,094 12,525 11,08166,700 66,750 12,538 9,101 12,538 11,094

66,750 66,800 12,550 9,109 12,550 11,10666,800 66,850 12,563 9,116 12,563 11,11966,850 66,900 12,575 9,124 12,575 11,13166,900 66,950 12,588 9,131 12,588 11,14466,950 67,000 12,600 9,139 12,600 11,156

67,00067,000 67,050 12,613 9,146 12,613 11,16967,050 67,100 12,625 9,154 12,625 11,18167,100 67,150 12,638 9,161 12,638 11,19467,150 67,200 12,650 9,169 12,650 11,20667,200 67,250 12,663 9,176 12,663 11,219

67,250 67,300 12,675 9,184 12,675 11,23167,300 67,350 12,688 9,191 12,688 11,24467,350 67,400 12,700 9,199 12,700 11,25667,400 67,450 12,713 9,206 12,713 11,26967,450 67,500 12,725 9,214 12,725 11,281

67,500 67,550 12,738 9,221 12,738 11,29467,550 67,600 12,750 9,229 12,750 11,30667,600 67,650 12,763 9,236 12,763 11,31967,650 67,700 12,775 9,244 12,775 11,33167,700 67,750 12,788 9,251 12,788 11,344

67,750 67,800 12,800 9,259 12,800 11,35667,800 67,850 12,813 9,266 12,813 11,36967,850 67,900 12,825 9,274 12,825 11,38167,900 67,950 12,838 9,281 12,838 11,39467,950 68,000 12,850 9,289 12,850 11,406

68,00068,000 68,050 12,863 9,296 12,863 11,41968,050 68,100 12,875 9,304 12,875 11,43168,100 68,150 12,888 9,311 12,888 11,44468,150 68,200 12,900 9,319 12,900 11,45668,200 68,250 12,913 9,326 12,913 11,469

68,250 68,300 12,925 9,334 12,925 11,48168,300 68,350 12,938 9,341 12,938 11,49468,350 68,400 12,950 9,349 12,950 11,50668,400 68,450 12,963 9,356 12,963 11,51968,450 68,500 12,975 9,364 12,975 11,531

68,500 68,550 12,988 9,371 12,988 11,54468,550 68,600 13,000 9,379 13,000 11,55668,600 68,650 13,013 9,386 13,013 11,56968,650 68,700 13,025 9,394 13,025 11,58168,700 68,750 13,038 9,401 13,038 11,594

68,750 68,800 13,050 9,409 13,050 11,60668,800 68,850 13,063 9,416 13,063 11,61968,850 68,900 13,075 9,424 13,075 11,63168,900 68,950 13,088 9,431 13,088 11,64468,950 69,000 13,100 9,439 13,100 11,656


And you are—

Atleast

Butlessthan




Your tax is—

69,00069,000 69,050 13,113 9,446 13,113 11,66969,050 69,100 13,125 9,454 13,125 11,68169,100 69,150 13,138 9,461 13,138 11,69469,150 69,200 13,150 9,469 13,150 11,70669,200 69,250 13,163 9,476 13,163 11,719

69,250 69,300 13,175 9,484 13,175 11,73169,300 69,350 13,188 9,491 13,188 11,74469,350 69,400 13,200 9,499 13,200 11,75669,400 69,450 13,213 9,506 13,213 11,76969,450 69,500 13,225 9,514 13,225 11,781

69,500 69,550 13,238 9,521 13,238 11,79469,550 69,600 13,250 9,529 13,250 11,80669,600 69,650 13,263 9,536 13,263 11,81969,650 69,700 13,275 9,544 13,275 11,83169,700 69,750 13,288 9,551 13,288 11,844

69,750 69,800 13,300 9,559 13,300 11,85669,800 69,850 13,313 9,566 13,313 11,86969,850 69,900 13,325 9,574 13,325 11,88169,900 69,950 13,338 9,581 13,338 11,89469,950 70,000 13,350 9,589 13,350 11,906

70,00070,000 70,050 13,363 9,596 13,363 11,91970,050 70,100 13,375 9,604 13,375 11,93170,100 70,150 13,388 9,611 13,388 11,94470,150 70,200 13,400 9,619 13,400 11,95670,200 70,250 13,413 9,626 13,413 11,969

70,250 70,300 13,425 9,634 13,425 11,98170,300 70,350 13,438 9,641 13,438 11,99470,350 70,400 13,450 9,649 13,450 12,00670,400 70,450 13,463 9,656 13,463 12,01970,450 70,500 13,475 9,664 13,475 12,031

70,500 70,550 13,488 9,671 13,488 12,04470,550 70,600 13,500 9,679 13,500 12,05670,600 70,650 13,513 9,686 13,513 12,06970,650 70,700 13,525 9,694 13,525 12,08170,700 70,750 13,538 9,701 13,538 12,094

70,750 70,800 13,550 9,709 13,550 12,10670,800 70,850 13,563 9,716 13,563 12,11970,850 70,900 13,575 9,724 13,575 12,13170,900 70,950 13,588 9,731 13,588 12,14470,950 71,000 13,600 9,739 13,600 12,156

71,00071,000 71,050 13,613 9,746 13,613 12,16971,050 71,100 13,625 9,754 13,625 12,18171,100 71,150 13,638 9,761 13,638 12,19471,150 71,200 13,650 9,769 13,650 12,20671,200 71,250 13,663 9,776 13,663 12,219

71,250 71,300 13,675 9,784 13,675 12,23171,300 71,350 13,688 9,791 13,688 12,24471,350 71,400 13,700 9,799 13,700 12,25671,400 71,450 13,713 9,806 13,713 12,26971,450 71,500 13,725 9,814 13,725 12,281

71,500 71,550 13,738 9,821 13,738 12,29471,550 71,600 13,750 9,829 13,750 12,30671,600 71,650 13,763 9,836 13,763 12,31971,650 71,700 13,775 9,844 13,775 12,33171,700 71,750 13,788 9,851 13,788 12,344

71,750 71,800 13,800 9,859 13,800 12,35671,800 71,850 13,813 9,866 13,813 12,36971,850 71,900 13,825 9,874 13,825 12,38171,900 71,950 13,838 9,881 13,838 12,39471,950 72,000 13,850 9,889 13,850 12,406


And you are—

Atleast

Butlessthan




Your tax is—

72,00072,000 72,050 13,863 9,896 13,863 12,41972,050 72,100 13,875 9,904 13,875 12,43172,100 72,150 13,888 9,911 13,888 12,44472,150 72,200 13,900 9,919 13,900 12,45672,200 72,250 13,913 9,926 13,913 12,469

72,250 72,300 13,925 9,934 13,925 12,48172,300 72,350 13,938 9,941 13,938 12,49472,350 72,400 13,950 9,949 13,950 12,50672,400 72,450 13,963 9,956 13,963 12,51972,450 72,500 13,975 9,964 13,975 12,531

72,500 72,550 13,988 9,971 13,988 12,54472,550 72,600 14,000 9,979 14,000 12,55672,600 72,650 14,013 9,986 14,013 12,56972,650 72,700 14,025 9,994 14,025 12,58172,700 72,750 14,038 10,001 14,038 12,594

72,750 72,800 14,050 10,009 14,050 12,60672,800 72,850 14,063 10,016 14,063 12,61972,850 72,900 14,075 10,024 14,075 12,63172,900 72,950 14,088 10,031 14,088 12,64472,950 73,000 14,100 10,039 14,100 12,656

73,00073,000 73,050 14,113 10,046 14,113 12,66973,050 73,100 14,125 10,054 14,125 12,68173,100 73,150 14,138 10,061 14,138 12,69473,150 73,200 14,150 10,069 14,150 12,70673,200 73,250 14,163 10,076 14,163 12,719

73,250 73,300 14,175 10,084 14,175 12,73173,300 73,350 14,188 10,091 14,188 12,74473,350 73,400 14,200 10,099 14,200 12,75673,400 73,450 14,213 10,106 14,213 12,76973,450 73,500 14,225 10,114 14,225 12,781

73,500 73,550 14,238 10,121 14,238 12,79473,550 73,600 14,250 10,129 14,250 12,80673,600 73,650 14,263 10,136 14,263 12,81973,650 73,700 14,275 10,144 14,275 12,83173,700 73,750 14,288 10,151 14,288 12,844

73,750 73,800 14,300 10,159 14,300 12,85673,800 73,850 14,313 10,169 14,313 12,86973,850 73,900 14,325 10,181 14,325 12,88173,900 73,950 14,338 10,194 14,338 12,89473,950 74,000 14,350 10,206 14,350 12,906

74,00074,000 74,050 14,363 10,219 14,363 12,91974,050 74,100 14,375 10,231 14,375 12,93174,100 74,150 14,388 10,244 14,388 12,94474,150 74,200 14,400 10,256 14,400 12,95674,200 74,250 14,413 10,269 14,413 12,969

74,250 74,300 14,425 10,281 14,425 12,98174,300 74,350 14,438 10,294 14,438 12,99474,350 74,400 14,450 10,306 14,450 13,00674,400 74,450 14,463 10,319 14,463 13,01974,450 74,500 14,475 10,331 14,477 13,031

74,500 74,550 14,488 10,344 14,491 13,04474,550 74,600 14,500 10,356 14,505 13,05674,600 74,650 14,513 10,369 14,519 13,06974,650 74,700 14,525 10,381 14,533 13,08174,700 74,750 14,538 10,394 14,547 13,094

74,750 74,800 14,550 10,406 14,561 13,10674,800 74,850 14,563 10,419 14,575 13,11974,850 74,900 14,575 10,431 14,589 13,13174,900 74,950 14,588 10,444 14,603 13,14474,950 75,000 14,600 10,456 14,617 13,156


Not For Sale

© 2

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And you are—

Atleast

Butlessthan




Your tax is—

75,00075,000 75,050 14,613 10,469 14,631 13,16975,050 75,100 14,625 10,481 14,645 13,18175,100 75,150 14,638 10,494 14,659 13,19475,150 75,200 14,650 10,506 14,673 13,20675,200 75,250 14,663 10,519 14,687 13,219

75,250 75,300 14,675 10,531 14,701 13,23175,300 75,350 14,688 10,544 14,715 13,24475,350 75,400 14,700 10,556 14,729 13,25675,400 75,450 14,713 10,569 14,743 13,26975,450 75,500 14,725 10,581 14,757 13,281

75,500 75,550 14,738 10,594 14,771 13,29475,550 75,600 14,750 10,606 14,785 13,30675,600 75,650 14,763 10,619 14,799 13,31975,650 75,700 14,775 10,631 14,813 13,33175,700 75,750 14,788 10,644 14,827 13,344

75,750 75,800 14,800 10,656 14,841 13,35675,800 75,850 14,813 10,669 14,855 13,36975,850 75,900 14,825 10,681 14,869 13,38175,900 75,950 14,838 10,694 14,883 13,39475,950 76,000 14,850 10,706 14,897 13,406

76,00076,000 76,050 14,863 10,719 14,911 13,41976,050 76,100 14,875 10,731 14,925 13,43176,100 76,150 14,888 10,744 14,939 13,44476,150 76,200 14,900 10,756 14,953 13,45676,200 76,250 14,913 10,769 14,967 13,469

76,250 76,300 14,925 10,781 14,981 13,48176,300 76,350 14,938 10,794 14,995 13,49476,350 76,400 14,950 10,806 15,009 13,50676,400 76,450 14,963 10,819 15,023 13,51976,450 76,500 14,975 10,831 15,037 13,531

76,500 76,550 14,988 10,844 15,051 13,54476,550 76,600 15,000 10,856 15,065 13,55676,600 76,650 15,013 10,869 15,079 13,56976,650 76,700 15,025 10,881 15,093 13,58176,700 76,750 15,038 10,894 15,107 13,594

76,750 76,800 15,050 10,906 15,121 13,60676,800 76,850 15,063 10,919 15,135 13,61976,850 76,900 15,075 10,931 15,149 13,63176,900 76,950 15,088 10,944 15,163 13,64476,950 77,000 15,100 10,956 15,177 13,656

77,00077,000 77,050 15,113 10,969 15,191 13,66977,050 77,100 15,125 10,981 15,205 13,68177,100 77,150 15,138 10,994 15,219 13,69477,150 77,200 15,150 11,006 15,233 13,70677,200 77,250 15,163 11,019 15,247 13,719

77,250 77,300 15,175 11,031 15,261 13,73177,300 77,350 15,188 11,044 15,275 13,74477,350 77,400 15,200 11,056 15,289 13,75677,400 77,450 15,213 11,069 15,303 13,76977,450 77,500 15,225 11,081 15,317 13,781

77,500 77,550 15,238 11,094 15,331 13,79477,550 77,600 15,250 11,106 15,345 13,80677,600 77,650 15,263 11,119 15,359 13,81977,650 77,700 15,275 11,131 15,373 13,83177,700 77,750 15,288 11,144 15,387 13,844

77,750 77,800 15,300 11,156 15,401 13,85677,800 77,850 15,313 11,169 15,415 13,86977,850 77,900 15,325 11,181 15,429 13,88177,900 77,950 15,338 11,194 15,443 13,89477,950 78,000 15,350 11,206 15,457 13,906


And you are—

Atleast

Butlessthan




Your tax is—

78,00078,000 78,050 15,363 11,219 15,471 13,91978,050 78,100 15,375 11,231 15,485 13,93178,100 78,150 15,388 11,244 15,499 13,94478,150 78,200 15,400 11,256 15,513 13,95678,200 78,250 15,413 11,269 15,527 13,969

78,250 78,300 15,425 11,281 15,541 13,98178,300 78,350 15,438 11,294 15,555 13,99478,350 78,400 15,450 11,306 15,569 14,00678,400 78,450 15,463 11,319 15,583 14,01978,450 78,500 15,475 11,331 15,597 14,031

78,500 78,550 15,488 11,344 15,611 14,04478,550 78,600 15,500 11,356 15,625 14,05678,600 78,650 15,513 11,369 15,639 14,06978,650 78,700 15,525 11,381 15,653 14,08178,700 78,750 15,538 11,394 15,667 14,094

78,750 78,800 15,550 11,406 15,681 14,10678,800 78,850 15,563 11,419 15,695 14,11978,850 78,900 15,575 11,431 15,709 14,13178,900 78,950 15,588 11,444 15,723 14,14478,950 79,000 15,600 11,456 15,737 14,156

79,00079,000 79,050 15,613 11,469 15,751 14,16979,050 79,100 15,625 11,481 15,765 14,18179,100 79,150 15,638 11,494 15,779 14,19479,150 79,200 15,650 11,506 15,793 14,20679,200 79,250 15,663 11,519 15,807 14,219

79,250 79,300 15,675 11,531 15,821 14,23179,300 79,350 15,688 11,544 15,835 14,24479,350 79,400 15,700 11,556 15,849 14,25679,400 79,450 15,713 11,569 15,863 14,26979,450 79,500 15,725 11,581 15,877 14,281

79,500 79,550 15,738 11,594 15,891 14,29479,550 79,600 15,750 11,606 15,905 14,30679,600 79,650 15,763 11,619 15,919 14,31979,650 79,700 15,775 11,631 15,933 14,33179,700 79,750 15,788 11,644 15,947 14,344

79,750 79,800 15,800 11,656 15,961 14,35679,800 79,850 15,813 11,669 15,975 14,36979,850 79,900 15,825 11,681 15,989 14,38179,900 79,950 15,838 11,694 16,003 14,39479,950 80,000 15,850 11,706 16,017 14,406

80,00080,000 80,050 15,863 11,719 16,031 14,41980,050 80,100 15,875 11,731 16,045 14,43180,100 80,150 15,888 11,744 16,059 14,44480,150 80,200 15,900 11,756 16,073 14,45680,200 80,250 15,913 11,769 16,087 14,469

80,250 80,300 15,925 11,781 16,101 14,48180,300 80,350 15,938 11,794 16,115 14,49480,350 80,400 15,950 11,806 16,129 14,50680,400 80,450 15,963 11,819 16,143 14,51980,450 80,500 15,975 11,831 16,157 14,531

80,500 80,550 15,988 11,844 16,171 14,54480,550 80,600 16,000 11,856 16,185 14,55680,600 80,650 16,013 11,869 16,199 14,56980,650 80,700 16,025 11,881 16,213 14,58180,700 80,750 16,038 11,894 16,227 14,594

80,750 80,800 16,050 11,906 16,241 14,60680,800 80,850 16,063 11,919 16,255 14,61980,850 80,900 16,075 11,931 16,269 14,63180,900 80,950 16,088 11,944 16,283 14,64480,950 81,000 16,100 11,956 16,297 14,656


And you are—

Atleast

Butlessthan




Your tax is—

81,00081,000 81,050 16,113 11,969 16,311 14,66981,050 81,100 16,125 11,981 16,325 14,68181,100 81,150 16,138 11,994 16,339 14,69481,150 81,200 16,150 12,006 16,353 14,70681,200 81,250 16,163 12,019 16,367 14,719

81,250 81,300 16,175 12,031 16,381 14,73181,300 81,350 16,188 12,044 16,395 14,74481,350 81,400 16,200 12,056 16,409 14,75681,400 81,450 16,213 12,069 16,423 14,76981,450 81,500 16,225 12,081 16,437 14,781

81,500 81,550 16,238 12,094 16,451 14,79481,550 81,600 16,250 12,106 16,465 14,80681,600 81,650 16,263 12,119 16,479 14,81981,650 81,700 16,275 12,131 16,493 14,83181,700 81,750 16,288 12,144 16,507 14,844

81,750 81,800 16,300 12,156 16,521 14,85681,800 81,850 16,313 12,169 16,535 14,86981,850 81,900 16,325 12,181 16,549 14,88181,900 81,950 16,338 12,194 16,563 14,89481,950 82,000 16,350 12,206 16,577 14,906

82,00082,000 82,050 16,363 12,219 16,591 14,91982,050 82,100 16,375 12,231 16,605 14,93182,100 82,150 16,388 12,244 16,619 14,94482,150 82,200 16,400 12,256 16,633 14,95682,200 82,250 16,413 12,269 16,647 14,969

82,250 82,300 16,425 12,281 16,661 14,98182,300 82,350 16,438 12,294 16,675 14,99482,350 82,400 16,450 12,306 16,689 15,00682,400 82,450 16,463 12,319 16,703 15,01982,450 82,500 16,475 12,331 16,717 15,031

82,500 82,550 16,488 12,344 16,731 15,04482,550 82,600 16,500 12,356 16,745 15,05682,600 82,650 16,513 12,369 16,759 15,06982,650 82,700 16,525 12,381 16,773 15,08182,700 82,750 16,538 12,394 16,787 15,094

82,750 82,800 16,550 12,406 16,801 15,10682,800 82,850 16,563 12,419 16,815 15,11982,850 82,900 16,575 12,431 16,829 15,13182,900 82,950 16,588 12,444 16,843 15,14482,950 83,000 16,600 12,456 16,857 15,156

83,00083,000 83,050 16,613 12,469 16,871 15,16983,050 83,100 16,625 12,481 16,885 15,18183,100 83,150 16,638 12,494 16,899 15,19483,150 83,200 16,650 12,506 16,913 15,20683,200 83,250 16,663 12,519 16,927 15,219

83,250 83,300 16,675 12,531 16,941 15,23183,300 83,350 16,688 12,544 16,955 15,24483,350 83,400 16,700 12,556 16,969 15,25683,400 83,450 16,713 12,569 16,983 15,26983,450 83,500 16,725 12,581 16,997 15,281

83,500 83,550 16,738 12,594 17,011 15,29483,550 83,600 16,750 12,606 17,025 15,30683,600 83,650 16,763 12,619 17,039 15,31983,650 83,700 16,775 12,631 17,053 15,33183,700 83,750 16,788 12,644 17,067 15,344

83,750 83,800 16,800 12,656 17,081 15,35683,800 83,850 16,813 12,669 17,095 15,36983,850 83,900 16,825 12,681 17,109 15,38183,900 83,950 16,838 12,694 17,123 15,39483,950 84,000 16,850 12,706 17,137 15,406


Not For Sale

© 2

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© 2

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Cen

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May

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copi

ed, s

cann

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licat

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And you are—

Atleast

Butlessthan




Your tax is—

84,00084,000 84,050 16,863 12,719 17,151 15,41984,050 84,100 16,875 12,731 17,165 15,43184,100 84,150 16,888 12,744 17,179 15,44484,150 84,200 16,900 12,756 17,193 15,45684,200 84,250 16,913 12,769 17,207 15,469

84,250 84,300 16,925 12,781 17,221 15,48184,300 84,350 16,938 12,794 17,235 15,49484,350 84,400 16,950 12,806 17,249 15,50684,400 84,450 16,963 12,819 17,263 15,51984,450 84,500 16,975 12,831 17,277 15,531

84,500 84,550 16,988 12,844 17,291 15,54484,550 84,600 17,000 12,856 17,305 15,55684,600 84,650 17,013 12,869 17,319 15,56984,650 84,700 17,025 12,881 17,333 15,58184,700 84,750 17,038 12,894 17,347 15,594

84,750 84,800 17,050 12,906 17,361 15,60684,800 84,850 17,063 12,919 17,375 15,61984,850 84,900 17,075 12,931 17,389 15,63184,900 84,950 17,088 12,944 17,403 15,64484,950 85,000 17,100 12,956 17,417 15,656

85,00085,000 85,050 17,113 12,969 17,431 15,66985,050 85,100 17,125 12,981 17,445 15,68185,100 85,150 17,138 12,994 17,459 15,69485,150 85,200 17,150 13,006 17,473 15,70685,200 85,250 17,163 13,019 17,487 15,719

85,250 85,300 17,175 13,031 17,501 15,73185,300 85,350 17,188 13,044 17,515 15,74485,350 85,400 17,200 13,056 17,529 15,75685,400 85,450 17,213 13,069 17,543 15,76985,450 85,500 17,225 13,081 17,557 15,781

85,500 85,550 17,238 13,094 17,571 15,79485,550 85,600 17,250 13,106 17,585 15,80685,600 85,650 17,263 13,119 17,599 15,81985,650 85,700 17,275 13,131 17,613 15,83185,700 85,750 17,288 13,144 17,627 15,844

85,750 85,800 17,300 13,156 17,641 15,85685,800 85,850 17,313 13,169 17,655 15,86985,850 85,900 17,325 13,181 17,669 15,88185,900 85,950 17,338 13,194 17,683 15,89485,950 86,000 17,350 13,206 17,697 15,906

86,00086,000 86,050 17,363 13,219 17,711 15,91986,050 86,100 17,375 13,231 17,725 15,93186,100 86,150 17,388 13,244 17,739 15,94486,150 86,200 17,400 13,256 17,753 15,95686,200 86,250 17,413 13,269 17,767 15,969

86,250 86,300 17,425 13,281 17,781 15,98186,300 86,350 17,438 13,294 17,795 15,99486,350 86,400 17,450 13,306 17,809 16,00686,400 86,450 17,463 13,319 17,823 16,01986,450 86,500 17,475 13,331 17,837 16,031

86,500 86,550 17,488 13,344 17,851 16,04486,550 86,600 17,500 13,356 17,865 16,05686,600 86,650 17,513 13,369 17,879 16,06986,650 86,700 17,525 13,381 17,893 16,08186,700 86,750 17,538 13,394 17,907 16,094

86,750 86,800 17,550 13,406 17,921 16,10686,800 86,850 17,563 13,419 17,935 16,11986,850 86,900 17,575 13,431 17,949 16,13186,900 86,950 17,588 13,444 17,963 16,14486,950 87,000 17,600 13,456 17,977 16,156


And you are—

Atleast

Butlessthan




Your tax is—

87,00087,000 87,050 17,613 13,469 17,991 16,16987,050 87,100 17,625 13,481 18,005 16,18187,100 87,150 17,638 13,494 18,019 16,19487,150 87,200 17,650 13,506 18,033 16,20687,200 87,250 17,663 13,519 18,047 16,219

87,250 87,300 17,675 13,531 18,061 16,23187,300 87,350 17,688 13,544 18,075 16,24487,350 87,400 17,700 13,556 18,089 16,25687,400 87,450 17,713 13,569 18,103 16,26987,450 87,500 17,725 13,581 18,117 16,281

87,500 87,550 17,738 13,594 18,131 16,29487,550 87,600 17,750 13,606 18,145 16,30687,600 87,650 17,763 13,619 18,159 16,31987,650 87,700 17,775 13,631 18,173 16,33187,700 87,750 17,788 13,644 18,187 16,344

87,750 87,800 17,800 13,656 18,201 16,35687,800 87,850 17,813 13,669 18,215 16,36987,850 87,900 17,825 13,681 18,229 16,38187,900 87,950 17,838 13,694 18,243 16,39487,950 88,000 17,850 13,706 18,257 16,406

88,00088,000 88,050 17,863 13,719 18,271 16,41988,050 88,100 17,875 13,731 18,285 16,43188,100 88,150 17,888 13,744 18,299 16,44488,150 88,200 17,900 13,756 18,313 16,45688,200 88,250 17,913 13,769 18,327 16,469

88,250 88,300 17,925 13,781 18,341 16,48188,300 88,350 17,938 13,794 18,355 16,49488,350 88,400 17,950 13,806 18,369 16,50688,400 88,450 17,963 13,819 18,383 16,51988,450 88,500 17,975 13,831 18,397 16,531

88,500 88,550 17,988 13,844 18,411 16,54488,550 88,600 18,000 13,856 18,425 16,55688,600 88,650 18,013 13,869 18,439 16,56988,650 88,700 18,025 13,881 18,453 16,58188,700 88,750 18,038 13,894 18,467 16,594

88,750 88,800 18,050 13,906 18,481 16,60688,800 88,850 18,063 13,919 18,495 16,61988,850 88,900 18,075 13,931 18,509 16,63188,900 88,950 18,088 13,944 18,523 16,64488,950 89,000 18,100 13,956 18,537 16,656

89,00089,000 89,050 18,113 13,969 18,551 16,66989,050 89,100 18,125 13,981 18,565 16,68189,100 89,150 18,138 13,994 18,579 16,69489,150 89,200 18,150 14,006 18,593 16,70689,200 89,250 18,163 14,019 18,607 16,719

89,250 89,300 18,175 14,031 18,621 16,73189,300 89,350 18,188 14,044 18,635 16,74489,350 89,400 18,201 14,056 18,649 16,75689,400 89,450 18,215 14,069 18,663 16,76989,450 89,500 18,229 14,081 18,677 16,781

89,500 89,550 18,243 14,094 18,691 16,79489,550 89,600 18,257 14,106 18,705 16,80689,600 89,650 18,271 14,119 18,719 16,81989,650 89,700 18,285 14,131 18,733 16,83189,700 89,750 18,299 14,144 18,747 16,844

89,750 89,800 18,313 14,156 18,761 16,85689,800 89,850 18,327 14,169 18,775 16,86989,850 89,900 18,341 14,181 18,789 16,88189,900 89,950 18,355 14,194 18,803 16,89489,950 90,000 18,369 14,206 18,817 16,906


And you are—

Atleast

Butlessthan




Your tax is—

90,00090,000 90,050 18,383 14,219 18,831 16,91990,050 90,100 18,397 14,231 18,845 16,93190,100 90,150 18,411 14,244 18,859 16,94490,150 90,200 18,425 14,256 18,873 16,95690,200 90,250 18,439 14,269 18,887 16,969

90,250 90,300 18,453 14,281 18,901 16,98190,300 90,350 18,467 14,294 18,915 16,99490,350 90,400 18,481 14,306 18,929 17,00690,400 90,450 18,495 14,319 18,943 17,01990,450 90,500 18,509 14,331 18,957 17,031

90,500 90,550 18,523 14,344 18,971 17,04490,550 90,600 18,537 14,356 18,985 17,05690,600 90,650 18,551 14,369 18,999 17,06990,650 90,700 18,565 14,381 19,013 17,08190,700 90,750 18,579 14,394 19,027 17,094

90,750 90,800 18,593 14,406 19,041 17,10690,800 90,850 18,607 14,419 19,055 17,11990,850 90,900 18,621 14,431 19,069 17,13190,900 90,950 18,635 14,444 19,083 17,14490,950 91,000 18,649 14,456 19,097 17,156

91,00091,000 91,050 18,663 14,469 19,111 17,16991,050 91,100 18,677 14,481 19,125 17,18191,100 91,150 18,691 14,494 19,139 17,19491,150 91,200 18,705 14,506 19,153 17,20691,200 91,250 18,719 14,519 19,167 17,219

91,250 91,300 18,733 14,531 19,181 17,23191,300 91,350 18,747 14,544 19,195 17,24491,350 91,400 18,761 14,556 19,209 17,25691,400 91,450 18,775 14,569 19,223 17,26991,450 91,500 18,789 14,581 19,237 17,281

91,500 91,550 18,803 14,594 19,251 17,29491,550 91,600 18,817 14,606 19,265 17,30691,600 91,650 18,831 14,619 19,279 17,31991,650 91,700 18,845 14,631 19,293 17,33191,700 91,750 18,859 14,644 19,307 17,344

91,750 91,800 18,873 14,656 19,321 17,35691,800 91,850 18,887 14,669 19,335 17,36991,850 91,900 18,901 14,681 19,349 17,38191,900 91,950 18,915 14,694 19,363 17,39491,950 92,000 18,929 14,706 19,377 17,406

92,00092,000 92,050 18,943 14,719 19,391 17,41992,050 92,100 18,957 14,731 19,405 17,43192,100 92,150 18,971 14,744 19,419 17,44492,150 92,200 18,985 14,756 19,433 17,45692,200 92,250 18,999 14,769 19,447 17,469

92,250 92,300 19,013 14,781 19,461 17,48192,300 92,350 19,027 14,794 19,475 17,49492,350 92,400 19,041 14,806 19,489 17,50692,400 92,450 19,055 14,819 19,503 17,51992,450 92,500 19,069 14,831 19,517 17,531

92,500 92,550 19,083 14,844 19,531 17,54492,550 92,600 19,097 14,856 19,545 17,55692,600 92,650 19,111 14,869 19,559 17,56992,650 92,700 19,125 14,881 19,573 17,58192,700 92,750 19,139 14,894 19,587 17,594

92,750 92,800 19,153 14,906 19,601 17,60692,800 92,850 19,167 14,919 19,615 17,61992,850 92,900 19,181 14,931 19,629 17,63192,900 92,950 19,195 14,944 19,643 17,64492,950 93,000 19,209 14,956 19,657 17,656


Not For Sale

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And you are—

Atleast

Butlessthan




Your tax is—

93,00093,000 93,050 19,223 14,969 19,671 17,66993,050 93,100 19,237 14,981 19,685 17,68193,100 93,150 19,251 14,994 19,699 17,69493,150 93,200 19,265 15,006 19,713 17,70693,200 93,250 19,279 15,019 19,727 17,719

93,250 93,300 19,293 15,031 19,741 17,73193,300 93,350 19,307 15,044 19,755 17,74493,350 93,400 19,321 15,056 19,769 17,75693,400 93,450 19,335 15,069 19,783 17,76993,450 93,500 19,349 15,081 19,797 17,781

93,500 93,550 19,363 15,094 19,811 17,79493,550 93,600 19,377 15,106 19,825 17,80693,600 93,650 19,391 15,119 19,839 17,81993,650 93,700 19,405 15,131 19,853 17,83193,700 93,750 19,419 15,144 19,867 17,844

93,750 93,800 19,433 15,156 19,881 17,85693,800 93,850 19,447 15,169 19,895 17,86993,850 93,900 19,461 15,181 19,909 17,88193,900 93,950 19,475 15,194 19,923 17,89493,950 94,000 19,489 15,206 19,937 17,906

94,00094,000 94,050 19,503 15,219 19,951 17,91994,050 94,100 19,517 15,231 19,965 17,93194,100 94,150 19,531 15,244 19,979 17,94494,150 94,200 19,545 15,256 19,993 17,95694,200 94,250 19,559 15,269 20,007 17,969

94,250 94,300 19,573 15,281 20,021 17,98194,300 94,350 19,587 15,294 20,035 17,99494,350 94,400 19,601 15,306 20,049 18,00694,400 94,450 19,615 15,319 20,063 18,01994,450 94,500 19,629 15,331 20,077 18,031

94,500 94,550 19,643 15,344 20,091 18,04494,550 94,600 19,657 15,356 20,105 18,05694,600 94,650 19,671 15,369 20,119 18,06994,650 94,700 19,685 15,381 20,133 18,08194,700 94,750 19,699 15,394 20,147 18,094

94,750 94,800 19,713 15,406 20,161 18,10694,800 94,850 19,727 15,419 20,175 18,11994,850 94,900 19,741 15,431 20,189 18,13194,900 94,950 19,755 15,444 20,203 18,14494,950 95,000 19,769 15,456 20,217 18,156

95,00095,000 95,050 19,783 15,469 20,231 18,16995,050 95,100 19,797 15,481 20,245 18,18195,100 95,150 19,811 15,494 20,259 18,19495,150 95,200 19,825 15,506 20,273 18,20695,200 95,250 19,839 15,519 20,287 18,219

95,250 95,300 19,853 15,531 20,301 18,23195,300 95,350 19,867 15,544 20,315 18,24495,350 95,400 19,881 15,556 20,329 18,25695,400 95,450 19,895 15,569 20,343 18,26995,450 95,500 19,909 15,581 20,357 18,281

95,500 95,550 19,923 15,594 20,371 18,29495,550 95,600 19,937 15,606 20,385 18,30695,600 95,650 19,951 15,619 20,399 18,31995,650 95,700 19,965 15,631 20,413 18,33195,700 95,750 19,979 15,644 20,427 18,344

95,750 95,800 19,993 15,656 20,441 18,35695,800 95,850 20,007 15,669 20,455 18,36995,850 95,900 20,021 15,681 20,469 18,38195,900 95,950 20,035 15,694 20,483 18,39495,950 96,000 20,049 15,706 20,497 18,406


And you are—

Atleast

Butlessthan




Your tax is—

96,00096,000 96,050 20,063 15,719 20,511 18,41996,050 96,100 20,077 15,731 20,525 18,43196,100 96,150 20,091 15,744 20,539 18,44496,150 96,200 20,105 15,756 20,553 18,45696,200 96,250 20,119 15,769 20,567 18,469

96,250 96,300 20,133 15,781 20,581 18,48196,300 96,350 20,147 15,794 20,595 18,49496,350 96,400 20,161 15,806 20,609 18,50696,400 96,450 20,175 15,819 20,623 18,51996,450 96,500 20,189 15,831 20,637 18,531

96,500 96,550 20,203 15,844 20,651 18,54496,550 96,600 20,217 15,856 20,665 18,55696,600 96,650 20,231 15,869 20,679 18,56996,650 96,700 20,245 15,881 20,693 18,58196,700 96,750 20,259 15,894 20,707 18,594

96,750 96,800 20,273 15,906 20,721 18,60696,800 96,850 20,287 15,919 20,735 18,61996,850 96,900 20,301 15,931 20,749 18,63196,900 96,950 20,315 15,944 20,763 18,64496,950 97,000 20,329 15,956 20,777 18,656

97,00097,000 97,050 20,343 15,969 20,791 18,66997,050 97,100 20,357 15,981 20,805 18,68197,100 97,150 20,371 15,994 20,819 18,69497,150 97,200 20,385 16,006 20,833 18,70697,200 97,250 20,399 16,019 20,847 18,719

97,250 97,300 20,413 16,031 20,861 18,73197,300 97,350 20,427 16,044 20,875 18,74497,350 97,400 20,441 16,056 20,889 18,75697,400 97,450 20,455 16,069 20,903 18,76997,450 97,500 20,469 16,081 20,917 18,781

97,500 97,550 20,483 16,094 20,931 18,79497,550 97,600 20,497 16,106 20,945 18,80697,600 97,650 20,511 16,119 20,959 18,81997,650 97,700 20,525 16,131 20,973 18,83197,700 97,750 20,539 16,144 20,987 18,844

97,750 97,800 20,553 16,156 21,001 18,85697,800 97,850 20,567 16,169 21,015 18,86997,850 97,900 20,581 16,181 21,029 18,88197,900 97,950 20,595 16,194 21,043 18,89497,950 98,000 20,609 16,206 21,057 18,906

98,00098,000 98,050 20,623 16,219 21,071 18,91998,050 98,100 20,637 16,231 21,085 18,93198,100 98,150 20,651 16,244 21,099 18,94498,150 98,200 20,665 16,256 21,113 18,95698,200 98,250 20,679 16,269 21,127 18,969

98,250 98,300 20,693 16,281 21,141 18,98198,300 98,350 20,707 16,294 21,155 18,99498,350 98,400 20,721 16,306 21,169 19,00698,400 98,450 20,735 16,319 21,183 19,01998,450 98,500 20,749 16,331 21,197 19,031

98,500 98,550 20,763 16,344 21,211 19,04498,550 98,600 20,777 16,356 21,225 19,05698,600 98,650 20,791 16,369 21,239 19,06998,650 98,700 20,805 16,381 21,253 19,08198,700 98,750 20,819 16,394 21,267 19,094

98,750 98,800 20,833 16,406 21,281 19,10698,800 98,850 20,847 16,419 21,295 19,11998,850 98,900 20,861 16,431 21,309 19,13198,900 98,950 20,875 16,444 21,323 19,14498,950 99,000 20,889 16,456 21,337 19,156


And you are—

Atleast

Butlessthan




Your tax is—

99,00099,000 99,050 20,903 16,469 21,351 19,16999,050 99,100 20,917 16,481 21,365 19,18199,100 99,150 20,931 16,494 21,379 19,19499,150 99,200 20,945 16,506 21,393 19,20699,200 99,250 20,959 16,519 21,407 19,219

99,250 99,300 20,973 16,531 21,421 19,23199,300 99,350 20,987 16,544 21,435 19,24499,350 99,400 21,001 16,556 21,449 19,25699,400 99,450 21,015 16,569 21,463 19,26999,450 99,500 21,029 16,581 21,477 19,281

99,500 99,550 21,043 16,594 21,491 19,29499,550 99,600 21,057 16,606 21,505 19,30699,600 99,650 21,071 16,619 21,519 19,31999,650 99,700 21,085 16,631 21,533 19,33199,700 99,750 21,099 16,644 21,547 19,344

99,750 99,800 21,113 16,656 21,561 19,35699,800 99,850 21,127 16,669 21,575 19,36999,850 99,900 21,141 16,681 21,589 19,38199,900 99,950 21,155 16,694 21,603 19,39499,950 100,000 21,169 16,706 21,617 19,406

$100,000or over

use the TaxComputationWorksheet


Not For Sale

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Income Tax Rates—Estates and Trusts

Tax Year 2014

Taxable Income The Tax Is:

Over—But notOver—

Of theAmountOver—

$ 0 $ 2,500 15% $ 02,500 5,800 $ 375.00 þ 25% 2,5005,800 8,900 1,200.00 þ 28% 5,8008,900 12,150 2,068.00 þ 33% 8,900

12,150 ……… 3,140.50 þ 39.6% 12,150

Tax Year 2015



Of theAmountOver—

$ 0 $ 2,500 15% $ 02,500 5,900 $ 375.00 þ 25% 2,5005,900 9,050 1,225.00 þ 28% 5,9009,050 12,300 2,107.00 þ 33% 9,050

12,300 ……… 3,179.50 þ 39.6% 12,300

Income Tax Rates—Corporations



Of theAmountOver—

$ 0 $ 50,000 15% $ 050,000 75,000 $ 7,500 þ 25% 50,00075,000 100,000 13,750 þ 34% 75,000

100,000 335,000 22,250 þ 39% 100,000335,000 10,000,000 113,900 þ 34% 335,000

10,000,000 15,000,000 3,400,000 þ 35% 10,000,00015,000,000 18,333,333 5,150,000 þ 38% 15,000,00018,333,333 ……… 35% 0


Not For Sale

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Unified Transfer Tax Rates

For Gifts Made and for Deaths in 2007–2009

If the Amount with Respect to Whichthe Tentative Tax to Be Computed Is: The Tentative Tax Is:

Not over $10,000 18 percent of such amount.Over $10,000 but not over $20,000 $1,800, plus 20 percent of the excess of such amount over $10,000.Over $20,000 but not over $40,000 $3,800, plus 22 percent of the excess of such amount over $20,000.Over $40,000 but not over $60,000 $8,200, plus 24 percent of the excess of such amount over $40,000.Over $60,000 but not over $80,000 $13,000, plus 26 percent of the excess of such amount over $60,000.Over $80,000 but not over $100,000 $18,200, plus 28 percent of the excess of such amount over $80,000.Over $100,000 but not over $150,000 $23,800, plus 30 percent of the excess of such amount over $100,000.Over $150,000 but not over $250,000 $38,800, plus 32 percent of the excess of such amount over $150,000.Over $250,000 but not over $500,000 $70,800, plus 34 percent of the excess of such amount over $250,000.Over $500,000 but not over $750,000 $155,800, plus 37 percent of the excess of such amount over $500,000.Over $750,000 but not over $1,000,000 $248,300, plus 39 percent of the excess of such amount over $750,000.Over $1,000,000 but not over $1,250,000 $345,800, plus 41 percent of the excess of such amount over $1,000,000.Over $1,250,000 but not over $1,500,000 $448,300, plus 43 percent of the excess of such amount over $1,250,000.Over $1,500,000 $555,800, plus 45 percent of the excess of such amount over $1,500,000.

Gift Tax Rates

For Gifts Made Only in 2010


Not over $10,000 18 percent of such amount.Over $10,000 but not over $20,000 $1,800, plus 20 percent of the excess of such amount over $10,000.Over $20,000 but not over $40,000 $3,800, plus 22 percent of the excess of such amount over $20,000.Over $40,000 but not over $60,000 $8,200, plus 24 percent of the excess of such amount over $40,000.Over $60,000 but not over $80,000 $13,000, plus 26 percent of the excess of such amount over $60,000.Over $80,000 but not over $100,000 $18,200, plus 28 percent of the excess of such amount over $80,000.Over $100,000 but not over $150,000 $23,800, plus 30 percent of the excess of such amount over $100,000.Over $150,000 but not over $250,000 $38,800, plus 32 percent of the excess of such amount over $150,000.Over $250,000 but not over $500,000 $70,800, plus 34 percent of the excess of such amount over $250,000.Over $500,000 $155,800, plus 35 percent of the excess of such amount over $500,000.


Not For Sale

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For Gifts Made and for Deaths in 2011–2012


Not over $10,000 18 percent of such amount.Over $10,000 but not over $20,000 $1,800, plus 20 percent of the excess of such amount over $10,000.Over $20,000 but not over $40,000 $3,800, plus 22 percent of the excess of such amount over $20,000.Over $40,000 but not over $60,000 $8,200, plus 24 percent of the excess of such amount over $40,000.Over $60,000 but not over $80,000 $13,000, plus 26 percent of the excess of such amount over $60,000.Over $80,000 but not over $100,000 $18,200, plus 28 percent of the excess of such amount over $80,000.Over $100,000 but not over $150,000 $23,800, plus 30 percent of the excess of such amount over $100,000.Over $150,000 but not over $250,000 $38,800, plus 32 percent of the excess of such amount over $150,000.Over $250,000 but not over $500,000 $70,800, plus 34 percent of the excess of such amount over $250,000.Over $500,000 $155,800, plus 35 percent of the excess of such amount over $500,000.


For Gifts Made and for Deaths after 2012


Not over $10,000 18 percent of such amount.Over $10,000 but not over $20,000 $1,800, plus 20 percent of the excess of such amount over $10,000.Over $20,000 but not over $40,000 $3,800, plus 22 percent of the excess of such amount over $20,000.Over $40,000 but not over $60,000 $8,200, plus 24 percent of the excess of such amount over $40,000.Over $60,000 but not over $80,000 $13,000, plus 26 percent of the excess of such amount over $60,000.Over $80,000 but not over $100,000 $18,200, plus 28 percent of the excess of such amount over $80,000.Over $100,000 but not over $150,000 $23,800, plus 30 percent of the excess of such amount over $100,000.Over $150,000 but not over $250,000 $38,800, plus 32 percent of the excess of such amount over $150,000.Over $250,000 but not over $500,000 $70,800, plus 34 percent of the excess of such amount over $250,000.Over $500,000 but not over $750,000 $155,800, plus 37 percent of the excess of such amount over $500,000.Over $750,000 but not over $1,000,000 $248,300, plus 39 percent of the excess of such amount over $750,000.Over $1,000,000 $345,800, plus 40 percent of the excess of such amount over $1,000,000.


Not For Sale

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2014 OPTIONAL SALES TAX TABLES

When UsedThe election to deduct state and local general sales taxes requires that the taxpayerforgo any deduction for state and local income taxes. Whether this is advisable or notdepends on a comparison of the amounts involved. In making the choice, however, theoutcome could be influenced by the additional sales tax incurred due to certain “bigticket” purchases that were made. For example, a taxpayer who chose to deduct stateand local income taxes for 2013 might well prefer the sales tax deduction in 2014 if anew boat was purchased or home improvements were made during the year. To makethe sales tax election, the taxpayer must enter the amount on Schedule A, line 5, andcheck box b. Unless extended by Congress, the sales tax deduction will expire as to taxyears after 2014.

If the sales tax election is made, the amount of the deduction can be determined byuse of the actual expense method or the optional sales tax tables issued by the IRS.The actual expense method can be used only when the taxpayer has actual receiptsto support the deduction claimed. In the absence of receipts, the usual case withmost taxpayers, resorting to the optional sales tax tables is necessary. Under neithermethod, however, is the purchase of items used in a taxpayer’s trade or business to beconsidered.

Adjustments NecessaryThe optional sales tax tables are based on a number of assumptions that require adjust-ments to be made. As the starting point for the use of the tables is AGI, nontaxablereceipts have not been included. Examples of receipts that should be added include:tax-exempt interest, veterans’ benefits, nontaxable combat pay, public assistance pay-ments, workers’ compensation, nontaxable Social Security, and other retirement benefits.They do not include any large nontaxable items that are not likely to be spent. Forexample, a $100,000 inheritance should not be added if it was invested in a certificateof deposit.

The tables represent the sales tax on the average (and recurring) expenditures basedon level of income by family size and do not include exceptional purchases. Therefore,add to the table amount any sales taxes on major purchases (such as motor vehicles, air-craft, boats, and home building materials, etc.).

When the optional sales tax tables are utilized, special adjustments may be neededwhen a taxpayer has lived in more than one taxing jurisdiction (e.g., state, county, city)during the year. The adjustments involve apportionment of taxes based on daysinvolved and are illustrated in Instructions for Schedule A (Form 1040), pages A-3 to A-6.

Local Sales TaxesLocal sales taxes (i.e., those imposed by counties, cities, transit authorities) may or maynot require a separate determination. In those states where they are not imposed, nofurther computations are necessary. This is also the case where the local taxes are uni-form and are incorporated into the state sales tax table. In other situations, another stepis necessary to arrive at the optional sales tax table deduction. Depending on wherethe taxpayer lives, one of two procedures needs to be used. In one procedure, thelocal sales tax is arrived at by using the state table amount—see the Example 1 work-sheet. In the other procedure, special local tables issued by the IRS for enumeratedstate and local jurisdictions are modified (if necessary) and used—see the Example 2worksheet.


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Use Illustrated

EXAMPLE 1 The Archers file a joint return for 2014 reflecting AGI of $88,000 and claiming threeexemptions. They have tax-exempt interest of $3,000, and during the year they incurred salestax of $1,650 on the purchase of an automobile for their dependent teenage son. They live inBellaire, Texas, where the general sales tax rates are 6.25% for state and 2% for local. Since theIRS has not issued optional local sales tax tables for Texas, use the Worksheet below to arrive atthe Archers’ general sales tax deduction of $3,086.

Sales Tax Deduction Worksheet(To be used when no IRS Optional Local Sales Tax Table Available)

Adjusted Gross Income (AGI) as listed on line 38 of Form 1040 $88,000Add nontaxable items 3,000Table income to be used for purposes of line 1 below $91,000

1. Use table income to determine table amount—go tostate of residence and find applicable range of tableincome and exemption column* for state sales tax

$ 1,088

2a. Enter local general sales tax rate 2.02b. Enter state general sales tax rate 6.252c. Divide 2a by 2b 0.322d. Multiply line 1 by line 2c for the local sales tax 3483. Enter general sales tax on large purchases 1,6504. Deduction for general sales tax (add lines 1 þ 2d þ 3)

and report on line 5 of Schedule A of Form 1040 $ 3,086

* Use total of personal and dependency exemptions as reported in item 6d of Form 1040.

EXAMPLE 2 The Hardys file a joint return for 2014, reporting AGI of $40,000 and claiming fourexemptions (two personal and two dependency). They received $30,000 in nontaxable pen-sion benefits. Although the Hardys do not keep sales tax receipts, they can prove that theypaid $4,800 in sales tax on the purchase of a new boat in 2014. The Hardys are residents ofGeorgia and live in a jurisdiction that imposes a 2% local sales tax. Since the IRS has issuedoptional local sales tax tables for Georgia, use the Worksheet below to arrive at the Hardys’general sales tax deduction of $5,666.

Sales Tax Deduction Worksheet(To be used for Alaska, Arizona, Arkansas,

Colorado, Georgia, Illinois, Louisiana, Missouri, New York, North Carolina,South Carolina, Tennessee, Utah, Virginia, and West Virginia)

Adjusted Gross Income (AGI) as listed on line 38 of Form 1040 $40,000Add nontaxable income 30,000Table income to be used for purposes of line 1 below $70,000

1. Use the table income to determine state sales taxamount—go to table for state of residence and findapplicable income range and exemption column* $ 540

2a. Enter local general sales tax rate 2.02b. Enter IRS local sales tax table amount (based on 1%) $1632c. Multiply line 2b by 2a for the local sales tax 3263. Enter general sales tax on large purchases 4,8004. Deduction for general sales tax (add lines 1 þ 2c þ 3)

and report on line 5 of Schedule A of Form 1040 $ 5,666

* Use total of personal and dependency exemptions as reported in item 6d of Form 1040.


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(Continued)

2014 Optional State Sales Tax Tables (State Sales Tax Rate Shown Next to State Name)

snoitpmexEsnoitpmexEsnoitpmexEsnoitpmexEemocnI

1 2 3 4 5Over

5 1 2 3 4 5Over

5 1 2 3 4 5Over

5 1 2 3 4 5Over

5

Alabama 1 Arizona 2 Arkansas 2 California 3$0 $20,000 223 263 290 310 328 352 214 237 251 262 271 283 283 315 335 350 363 380 267 292 308 321 330 344

$20,000 $30,000 329 387 426 456 481 517 364 403 428 446 462 482 460 513 546 572 592 620 446 488 515 536 552 574$30,000 $40,000 384 451 496 531 560 601 448 496 527 550 569 595 558 621 662 693 718 753 546 598 631 656 676 703$40,000 $50,000 431 505 556 595 628 673 524 580 616 644 666 696 644 718 765 801 830 869 635 695 734 763 787 818$50,000 $60,000 473 554 609 652 687 737 594 658 699 730 755 789 722 805 859 899 931 976 716 785 829 861 888 924$60,000 $70,000 510 598 657 703 741 795 658 729 775 809 837 875 794 886 945 989 1025 1074 792 867 916 952 981 1021$70,000 $80,000 545 638 701 750 790 847 719 797 847 884 915 956 862 961 1025 1073 1112 1165 862 945 998 1037 1069 1112$80,000 $90,000 577 675 742 793 836 896 777 861 915 955 988 1033 925 1032 1100 1152 1194 1251 929 1018 1075 1117 1152 1198$90,000 $100,000 607 710 780 834 879 942 832 922 979 1023 1058 1106 985 1099 1172 1227 1272 1333 992 1088 1148 1194 1230 1280

$100,000 $120,000 647 757 831 888 936 1003 906 1004 1067 1115 1153 1206 1066 1189 1269 1328 1377 1443 1078 1182 1248 1297 1337 1391$120,000 $140,000 699 817 896 958 1010 1082 1005 1114 1184 1237 1279 1338 1173 1309 1396 1462 1515 1588 1192 1306 1379 1434 1478 1538$140,000 $160,000 747 873 957 1023 1078 1155 1099 1218 1295 1353 1399 1464 1274 1421 1516 1588 1646 1726 1299 1424 1504 1564 1612 1677$160,000 $180,000 792 924 1013 1083 1141 1222 1187 1316 1399 1462 1512 1582 1368 1526 1628 1705 1768 1853 1400 1535 1621 1685 1737 1808$180,000 $200,000 833 972 1066 1139 1200 1285 1272 1411 1499 1566 1621 1695 1457 1627 1736 1818 1884 1976 1497 1641 1733 1802 1857 1933$200,000 $225,000 877 1023 1121 1198 1261 1351 1362 1510 1605 1677 1735 1815 1552 1732 1848 1936 2007 2104 1599 1753 1851 1924 1984 2064$225,000 $250,000 924 1077 1180 1260 1327 1421 1460 1618 1721 1798 1860 1945 1654 1847 1970 2064 2140 2244 1709 1874 1979 2058 2121 2207$250,000 $275,000 968 1127 1235 1319 1389 1487 1553 1722 1831 1913 1979 2070 1751 1955 2087 2186 2266 2376 1815 1990 2101 2185 2252 2344$275,000 $300,000 1009 1176 1288 1375 1448 1550 1643 1822 1937 2024 2094 2191 1845 2060 2198 2303 2387 2504 1917 2102 2219 2307 2379 2476$300,000 or more 1256 1461 1598 1705 1794 1919 2199 2439 2594 2711 2805 2935 2413 2696 2878 3015 3126 3279 2540 2785 2942 3059 3153 3282

Income Colorado 2 Connecticut 4 District of Columbia 4 Florida 1$0 $20,000 111 124 133 139 144 151 263 289 305 317 327 340 168 181 189 195 200 207 238 261 276 287 296 308

$20,000 $30,000 174 194 207 217 225 236 432 475 502 522 539 561 284 307 322 332 341 353 396 434 459 478 493 513$30,000 $40,000 208 232 247 259 268 281 526 578 611 636 656 683 350 379 397 410 421 436 483 531 561 584 602 627$40,000 $50,000 237 264 282 295 306 320 609 670 708 737 760 792 409 443 464 480 493 510 561 616 651 678 699 729$50,000 $60,000 264 294 313 328 339 356 685 753 797 829 856 891 464 502 526 544 559 579 632 695 734 764 789 822$60,000 $70,000 288 320 341 357 370 388 755 830 878 914 943 983 514 556 583 604 620 642 698 767 811 844 871 907$70,000 $80,000 310 345 368 385 399 418 820 902 955 994 1025 1068 561 608 638 660 678 702 759 834 882 918 948 988$80,000 $90,000 331 368 392 410 425 446 882 970 1027 1069 1103 1149 606 657 689 713 732 759 817 898 950 989 1020 1063$90,000 $100,000 350 390 415 435 450 472 940 1035 1095 1140 1176 1226 649 704 738 764 784 813 873 959 1014 1056 1090 1136

$100,000 $120,000 377 419 447 467 484 507 1019 1122 1187 1236 1276 1329 708 767 804 833 855 886 947 1041 1101 1147 1183 1233$120,000 $140,000 411 457 487 510 528 553 1124 1237 1309 1363 1407 1466 785 851 893 924 949 984 1046 1150 1216 1266 1307 1362$140,000 $160,000 444 493 525 550 569 596 1222 1346 1425 1484 1531 1596 858 931 977 1011 1039 1077 1139 1253 1325 1380 1424 1484$160,000 $180,000 474 526 561 586 607 636 1315 1448 1533 1596 1647 1717 928 1006 1056 1093 1123 1164 1227 1349 1427 1486 1533 1599$180,000 $200,000 502 558 594 621 644 674 1403 1545 1636 1704 1758 1833 994 1078 1132 1172 1204 1248 1310 1441 1525 1588 1639 1708$200,000 $225,000 532 591 629 658 682 714 1496 1648 1745 1817 1875 1955 1064 1155 1212 1255 1290 1337 1399 1538 1628 1695 1749 1824$225,000 $250,000 564 626 667 698 722 757 1597 1759 1863 1940 2002 2087 1141 1238 1300 1346 1383 1434 1494 1644 1739 1811 1869 1949$250,000 $275,000 594 660 703 735 761 797 1693 1865 1975 2057 2123 2213 1214 1318 1384 1433 1473 1527 1586 1744 1846 1922 1984 2068$275,000 $300,000 623 692 737 771 798 836 1785 1967 2083 2170 2240 2335 1285 1395 1465 1517 1559 1617 1674 1841 1949 2029 2094 2184$300,000 or more 798 885 942 985 1020 1068 2350 2591 2744 2859 2951 3078 1721 1870 1965 2036 2093 2171 2211 2434 2576 2683 2770 2889

Income Georgia 2 Hawaii 1,7 Idaho 1 Illinois 2$0 $20,000 151 168 179 187 194 203 220 255 279 297 312 333 337 396 436 467 493 529 251 281 301 316 329 346

$20,000 $30,000 241 267 284 297 308 322 356 414 452 482 507 542 501 588 647 692 730 783 389 434 465 488 507 533$30,000 $40,000 289 321 341 357 369 387 430 501 548 584 614 656 586 687 756 809 852 914 462 516 551 578 601 632$40,000 $50,000 332 368 391 409 423 443 496 578 632 674 708 757 660 773 849 908 957 1026 525 586 626 657 682 718$50,000 $60,000 370 411 437 456 472 494 556 647 708 755 794 849 725 849 932 997 1051 1126 582 649 694 728 756 795$60,000 $70,000 405 449 478 499 517 541 611 711 779 830 873 933 784 917 1007 1077 1135 1216 634 707 755 792 822 864$70,000 $80,000 438 486 516 540 558 584 662 771 844 900 947 1012 838 980 1076 1150 1212 1298 681 760 812 851 884 929$80,000 $90,000 468 519 552 577 597 625 711 828 906 966 1016 1086 888 1038 1140 1218 1283 1375 726 809 864 907 941 989$90,000 $100,000 497 551 586 613 634 663 756 881 964 1029 1082 1156 935 1093 1199 1282 1351 1447 768 856 914 959 995 1046

$100,000 $120,000 536 594 632 660 683 715 818 953 1043 1113 1170 1250 998 1166 1279 1367 1440 1542 824 919 981 1028 1067 1122$120,000 $140,000 587 651 692 723 748 783 899 1047 1147 1223 1287 1375 1080 1260 1382 1477 1556 1666 898 1000 1068 1119 1162 1221$140,000 $160,000 635 704 748 782 809 846 975 1136 1244 1328 1396 1493 1155 1348 1478 1579 1663 1781 967 1076 1149 1204 1250 1313$160,000 $180,000 680 753 801 836 865 905 1047 1220 1335 1425 1499 1602 1225 1429 1567 1673 1762 1886 1030 1147 1224 1283 1331 1398$180,000 $200,000 722 800 850 888 919 961 1115 1299 1422 1518 1597 1707 1291 1506 1650 1762 1855 1986 1091 1214 1295 1357 1409 1480$200,000 $225,000 766 849 903 943 975 1020 1186 1383 1514 1616 1699 1817 1360 1585 1737 1855 1952 2090 1154 1284 1369 1435 1489 1564$225,000 $250,000 814 902 959 1002 1036 1084 1263 1473 1613 1721 1811 1936 1433 1670 1830 1953 2056 2200 1221 1359 1449 1519 1576 1655$250,000 $275,000 860 952 1012 1057 1094 1144 1337 1559 1707 1822 1916 2049 1503 1750 1917 2046 2154 2305 1285 1429 1525 1598 1658 1741$275,000 $300,000 903 1001 1064 1111 1149 1202 1407 1641 1798 1918 2018 2158 1569 1826 2000 2135 2247 2404 1347 1497 1597 1673 1736 1823$300,000 or more 1166 1292 1372 1433 1482 1550 1836 2142 2347 2505 2636 2819 1959 2277 2492 2658 2796 2990 1713 1902 2028 2124 2203 2312

Indiana 4 Iowa 1 Kansas 1 Kentucky 4$0 $20,000 288 322 343 360 373 391 246 273 291 304 315 330 354 413 453 483 509 545 235 262 279 293 303 318

$20,000 $30,000 448 500 533 558 579 607 407 453 483 506 524 549 546 637 698 746 785 840 371 414 441 462 479 502$30,000 $40,000 533 595 634 664 688 721 497 554 590 618 640 671 648 756 828 884 931 996 445 496 529 553 573 601$40,000 $50,000 607 677 722 756 783 821 577 644 686 718 744 780 736 859 941 1005 1057 1131 509 567 605 633 656 688$50,000 $60,000 674 751 801 839 869 911 651 726 774 810 840 880 815 951 1042 1113 1171 1253 568 632 674 705 731 766$60,000 $70,000 734 818 873 914 947 992 718 801 855 895 927 972 887 1035 1134 1211 1274 1363 621 691 736 771 799 837$70,000 $80,000 790 881 939 983 1019 1068 782 872 930 974 1010 1059 953 1112 1219 1301 1369 1465 670 746 795 832 862 903$80,000 $90,000 842 939 1001 1048 1086 1138 842 939 1002 1049 1088 1140 1015 1184 1298 1386 1458 1560 716 797 850 889 921 965$90,000 $100,000 891 994 1060 1109 1149 1205 899 1003 1070 1121 1162 1218 1074 1252 1372 1465 1542 1649 760 846 901 943 977 1024

$100,000 $120,000 957 1067 1138 1191 1234 1293 976 1089 1162 1217 1262 1323 1152 1343 1472 1571 1654 1769 818 911 970 1015 1052 1103$120,000 $140,000 1043 1163 1240 1298 1345 1409 1078 1203 1284 1345 1395 1463 1253 1462 1602 1710 1800 1925 895 996 1061 1110 1150 1205$140,000 $160,000 1123 1252 1335 1398 1448 1518 1175 1312 1400 1467 1521 1595 1348 1573 1723 1839 1936 2071 967 1076 1146 1199 1243 1302$160,000 $180,000 1198 1335 1424 1490 1544 1618 1265 1413 1508 1580 1638 1719 1436 1675 1835 1959 2062 2205 1034 1150 1226 1282 1328 1392$180,000 $200,000 1269 1414 1508 1578 1635 1714 1352 1510 1612 1689 1751 1837 1520 1772 1942 2073 2181 2333 1098 1221 1301 1361 1410 1477$200,000 $225,000 1342 1496 1595 1670 1730 1813 1443 1612 1722 1804 1871 1962 1607 1873 2053 2191 2306 2466 1165 1295 1380 1443 1495 1566$225,000 $250,000 1422 1585 1689 1768 1832 1920 1542 1724 1840 1928 2000 2098 1700 1982 2172 2318 2440 2610 1237 1375 1464 1532 1587 1662$250,000 $275,000 1497 1668 1779 1862 1929 2021 1637 1830 1954 2047 2123 2228 1788 2085 2284 2439 2566 2745 1305 1451 1545 1616 1674 1754$275,000 $300,000 1569 1748 1864 1951 2022 2118 1728 1932 2063 2162 2243 2353 1873 2184 2392 2554 2687 2874 1371 1523 1622 1697 1758 1841$300,000 or more 1998 2226 2373 2484 2574 2697 2288 2559 2734 2866 2973 3120 2376 2770 3034 3239 3408 3645 1764 1960 2086 2182 2260 2367

Att

Butlessthan %0005.7%0005.6%0006.5%0000.4

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%0000.4%0000.4

6.0000%Income


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2014 Optional State Sales Tax Tables (Continued)

Louisiana 2 Maine 4 Maryland 4 Massachusetts 4$0 $20,000 161 175 184 191 196 204 146 159 167 173 178 184 208 229 244 255 264 276 201 219 230 239 246 255

$20,000 $30,000 267 291 306 318 327 339 246 267 281 291 299 310 343 380 404 422 437 458 317 345 363 376 387 402$30,000 $40,000 326 356 374 388 399 415 302 328 345 358 368 381 419 464 493 515 533 559 379 413 434 450 463 481$40,000 $50,000 379 413 435 451 464 482 352 383 402 417 429 445 486 538 572 598 619 648 434 472 496 514 529 549$50,000 $60,000 427 466 490 509 523 544 398 433 455 472 485 503 547 606 644 673 697 731 483 525 552 573 589 611$60,000 $70,000 471 514 541 562 578 600 441 479 504 522 537 557 604 668 711 743 770 806 528 574 603 626 643 668$70,000 $80,000 513 560 589 612 629 654 480 523 550 570 586 608 656 727 773 808 837 877 569 619 651 675 694 720$80,000 $90,000 552 603 635 659 678 704 518 564 593 615 632 656 706 782 832 870 901 944 608 661 695 721 741 769$90,000 $100,000 590 644 678 703 724 752 554 603 634 657 676 701 754 835 888 929 962 1008 645 701 737 764 786 815

$100,000 $120,000 640 699 736 764 786 817 603 656 690 715 736 763 818 906 964 1008 1044 1093 694 755 793 822 846 877$120,000 $140,000 707 772 813 844 868 902 668 727 764 792 815 845 902 1000 1064 1112 1152 1207 759 825 867 899 924 959$140,000 $160,000 771 841 886 919 946 983 729 793 834 865 889 923 982 1088 1158 1211 1254 1314 819 891 936 970 997 1035$160,000 $180,000 830 906 954 990 1020 1059 786 856 900 933 960 996 1057 1171 1247 1304 1350 1415 875 952 1000 1036 1066 1106$180,000 $200,000 887 968 1020 1058 1090 1132 842 916 963 999 1027 1066 1129 1251 1331 1392 1442 1511 929 1009 1061 1099 1130 1173$200,000 $225,000 946 1033 1089 1130 1163 1209 900 980 1030 1068 1099 1140 1204 1335 1420 1486 1539 1613 985 1070 1125 1165 1198 1243$225,000 $250,000 1011 1104 1164 1208 1243 1292 963 1049 1103 1143 1176 1220 1286 1426 1517 1587 1644 1723 1045 1136 1193 1236 1271 1319$250,000 $275,000 1073 1172 1235 1282 1320 1371 1024 1114 1172 1215 1250 1297 1364 1512 1609 1683 1744 1828 1102 1197 1258 1304 1341 1391$275,000 $300,000 1133 1237 1304 1353 1393 1448 1082 1178 1239 1285 1321 1371 1439 1596 1698 1776 1840 1929 1157 1257 1321 1368 1407 1460$300,000 or more 1498 1637 1725 1791 1844 1917 1440 1569 1650 1711 1760 1827 1898 2105 2241 2345 2429 2546 1485 1613 1695 1756 1805 1872

Michigan 4 Minnesota 1 Mississippi 1 Missouri 2$0 $20,000 226 251 266 278 288 301 235 254 265 274 281 291 414 476 518 550 576 613 172 195 211 223 233 247

$20,000 $30,000 357 395 419 437 452 473 394 426 446 461 473 489 642 739 803 853 893 950 272 309 334 353 368 390$30,000 $40,000 427 472 501 523 541 565 483 522 547 566 581 601 763 878 955 1014 1062 1129 325 370 400 422 441 466$40,000 $50,000 488 540 573 598 618 646 562 609 638 660 677 701 868 1000 1087 1154 1209 1285 373 424 457 483 504 534$50,000 $60,000 543 601 638 665 688 719 636 688 722 746 766 793 963 1109 1205 1279 1340 1425 415 472 509 538 562 594$60,000 $70,000 594 656 697 727 751 785 703 762 799 826 848 878 1048 1207 1313 1393 1460 1552 454 516 557 588 614 650$70,000 $80,000 641 708 751 784 810 847 767 831 871 901 925 958 1128 1299 1412 1499 1570 1670 490 557 601 635 663 701$80,000 $90,000 685 757 803 837 866 904 827 896 940 972 998 1034 1202 1384 1505 1598 1674 1780 524 595 643 679 708 749$90,000 $100,000 726 802 851 888 918 959 885 959 1005 1040 1068 1106 1272 1465 1593 1690 1771 1883 556 632 682 720 751 794

$100,000 $120,000 782 863 916 956 988 1032 962 1043 1094 1132 1162 1204 1366 1573 1710 1815 1901 2021 599 680 734 775 809 855$120,000 $140,000 854 944 1001 1044 1079 1127 1065 1155 1212 1254 1288 1333 1488 1713 1862 1977 2071 2202 655 744 803 847 884 935$140,000 $160,000 923 1019 1081 1127 1165 1217 1163 1262 1324 1370 1407 1457 1602 1845 2005 2129 2230 2371 708 804 867 915 955 1010$160,000 $180,000 986 1089 1155 1204 1245 1300 1255 1361 1428 1478 1518 1572 1708 1966 2138 2269 2377 2527 757 859 927 979 1021 1080$180,000 $200,000 1047 1155 1225 1278 1320 1379 1343 1457 1529 1583 1625 1684 1808 2082 2263 2402 2517 2676 804 912 984 1039 1083 1146$200,000 $225,000 1110 1225 1299 1355 1400 1462 1436 1559 1636 1693 1739 1801 1913 2202 2394 2541 2662 2831 853 968 1043 1101 1149 1215$225,000 $250,000 1178 1300 1378 1437 1485 1551 1537 1669 1751 1813 1862 1929 2025 2332 2535 2691 2819 2997 905 1027 1108 1169 1220 1290$250,000 $275,000 1242 1371 1453 1516 1566 1635 1634 1774 1862 1927 1980 2051 2132 2454 2668 2832 2967 3155 955 1084 1169 1233 1287 1360$275,000 $300,000 1304 1439 1526 1591 1644 1716 1728 1876 1969 2038 2094 2169 2234 2572 2796 2968 3109 3305 1003 1138 1227 1295 1351 1428$300,000 or more 1676 1848 1959 2042 2109 2202 2303 2502 2627 2720 2795 2896 2842 3272 3557 3775 3955 4205 1292 1464 1578 1665 1737 1836

Nebraska 1 Nevada 5 New Jersey 4,6 New Mexico 1$0 $20,000 223 247 262 273 282 294 265 293 311 324 335 350 248 266 278 286 293 302 195 217 231 241 250 262

$20,000 $30,000 371 410 436 455 470 491 412 455 482 503 520 543 413 443 463 477 489 505 337 375 400 419 434 455$30,000 $40,000 453 502 533 556 575 601 490 541 574 598 618 646 504 542 566 584 599 618 419 467 498 522 541 567$40,000 $50,000 527 583 619 647 669 699 558 616 653 681 704 735 586 631 659 680 696 719 492 550 587 614 637 668$50,000 $60,000 594 658 699 730 755 789 619 683 725 755 780 815 661 712 743 767 786 812 561 626 669 701 727 762$60,000 $70,000 656 727 772 806 834 872 675 745 789 823 850 888 730 786 822 848 869 898 625 698 745 781 810 850$70,000 $80,000 714 792 841 878 908 949 727 802 850 886 915 955 795 856 895 924 947 978 685 766 818 857 889 933$80,000 $90,000 769 853 906 946 979 1023 775 855 906 944 975 1018 857 923 964 995 1020 1054 743 831 887 930 965 1013$90,000 $100,000 822 911 968 1011 1046 1093 821 905 959 999 1032 1077 915 986 1030 1063 1090 1126 798 892 954 1000 1037 1089

$100,000 $120,000 892 990 1052 1098 1136 1188 881 972 1030 1073 1108 1157 994 1071 1119 1155 1184 1224 873 977 1044 1094 1136 1192$120,000 $140,000 986 1094 1163 1214 1256 1314 961 1059 1122 1170 1208 1260 1098 1184 1238 1278 1310 1353 973 1089 1165 1221 1267 1331$140,000 $160,000 1075 1193 1268 1324 1370 1433 1036 1141 1209 1260 1301 1357 1197 1291 1349 1393 1428 1476 1069 1197 1280 1343 1393 1463$160,000 $180,000 1158 1285 1366 1427 1477 1544 1105 1217 1289 1343 1387 1447 1290 1391 1454 1502 1540 1591 1159 1299 1389 1457 1512 1588$180,000 $200,000 1238 1374 1461 1526 1579 1651 1171 1289 1365 1423 1469 1533 1379 1487 1555 1606 1646 1702 1247 1397 1494 1568 1627 1709$200,000 $225,000 1322 1467 1560 1630 1687 1764 1239 1365 1445 1506 1555 1622 1473 1588 1661 1716 1759 1818 1340 1502 1606 1685 1750 1838$225,000 $250,000 1414 1569 1669 1744 1804 1887 1313 1446 1531 1595 1647 1718 1575 1698 1776 1835 1881 1945 1441 1616 1729 1814 1883 1978$250,000 $275,000 1501 1666 1772 1852 1916 2004 1383 1522 1612 1679 1734 1808 1672 1803 1887 1948 1998 2066 1538 1725 1846 1937 2012 2113$275,000 $300,000 1585 1760 1872 1956 2024 2117 1450 1596 1690 1760 1817 1895 1766 1905 1993 2058 2111 2182 1633 1832 1960 2057 2136 2245$300,000 or more 2100 2334 2483 2596 2686 2811 1850 2035 2154 2243 2315 2414 2340 2526 2644 2731 2802 2897 2222 2496 2672 2806 2915 3064

New York 2 North Carolina 2 North Dakota 1 Ohio 1$0 $20,000 144 154 161 166 170 175 221 250 270 285 297 314 188 210 225 237 246 259 225 245 258 268 275 286

$20,000 $30,000 238 256 268 276 283 292 350 398 429 452 472 498 295 330 353 370 385 405 371 404 426 442 455 472$30,000 $40,000 291 313 327 338 346 357 420 477 514 543 566 598 352 394 421 442 459 483 452 493 519 538 554 576$40,000 $50,000 338 364 380 392 402 415 481 547 589 622 648 685 402 449 481 505 524 552 523 571 601 624 642 667$50,000 $60,000 382 411 429 443 454 468 536 609 657 693 723 764 447 500 534 561 583 613 589 642 677 702 723 751$60,000 $70,000 421 453 474 489 501 518 587 667 719 759 791 836 488 545 583 612 636 669 649 708 746 774 797 828$70,000 $80,000 459 494 516 532 546 564 634 720 777 819 855 903 527 588 628 660 685 721 705 770 811 841 866 900$80,000 $90,000 494 532 556 573 588 607 678 770 830 876 914 966 562 628 671 704 731 769 758 828 872 905 932 968$90,000 $100,000 527 568 593 613 628 649 719 817 881 930 970 1025 596 665 711 746 775 815 809 883 930 965 994 1033

$100,000 $120,000 572 617 645 665 682 705 775 881 950 1002 1045 1104 641 715 764 802 833 876 877 958 1009 1047 1078 1120$120,000 $140,000 632 681 712 735 754 779 848 964 1039 1097 1144 1209 700 781 835 876 909 956 967 1056 1112 1155 1189 1235$140,000 $160,000 689 743 776 802 822 849 917 1042 1124 1186 1236 1307 755 842 900 944 981 1031 1052 1149 1210 1256 1294 1344$160,000 $180,000 742 800 837 864 886 915 981 1114 1202 1268 1323 1398 806 899 961 1008 1047 1101 1132 1236 1302 1352 1392 1446$180,000 $200,000 793 855 894 923 947 978 1041 1183 1276 1347 1404 1484 855 954 1019 1069 1110 1167 1208 1319 1390 1443 1485 1544$200,000 $225,000 847 913 955 986 1011 1045 1105 1256 1354 1429 1490 1575 906 1010 1079 1132 1176 1236 1288 1407 1482 1539 1584 1646$225,000 $250,000 905 976 1021 1054 1081 1117 1174 1334 1438 1518 1583 1673 961 1071 1144 1201 1247 1311 1375 1501 1582 1642 1691 1758$250,000 $275,000 961 1036 1084 1119 1148 1186 1239 1407 1518 1602 1671 1766 1013 1129 1206 1265 1314 1381 1457 1592 1677 1741 1793 1864$275,000 $300,000 1014 1094 1144 1182 1212 1253 1301 1478 1594 1683 1755 1855 1063 1185 1265 1327 1378 1448 1537 1679 1769 1837 1891 1966$300,000 or more 1342 1449 1516 1566 1607 1661 1676 1905 2054 2168 2261 2390 1362 1517 1619 1698 1763 1853 2023 2210 2330 2419 2491 2589

%0522.4%0000.7%0578.6%0000.6

5.5000%

%0052.6%0000.6%0005.5%0000.4

%0057.5%0000.5

%0521.5%0000.7%0058.6

%0057.4%0000.4

Income

Income

Income

Income


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Oklahoma 1 Pennsylvania 1 Rhode Island 4 South Carolina 2$0 $20,000 243 279 303 322 338 359 194 210 220 228 234 243 255 278 293 304 313 325 234 257 272 284 293 305

$20,000 $30,000 379 435 473 502 526 560 319 346 363 376 386 400 397 433 455 472 486 504 386 425 450 469 484 505$30,000 $40,000 452 519 564 598 627 667 388 421 442 458 471 488 472 515 541 562 578 600 470 519 549 572 591 616$40,000 $50,000 515 591 642 682 714 760 449 488 512 530 545 566 537 586 616 639 658 683 545 601 637 664 685 715$50,000 $60,000 572 657 713 757 793 844 505 548 576 597 614 637 596 650 684 709 730 758 614 677 718 748 772 805$60,000 $70,000 624 716 778 826 865 920 557 605 635 658 677 702 650 708 745 773 795 825 677 747 792 825 852 888$70,000 $80,000 672 771 838 889 931 990 605 657 690 715 736 763 699 762 802 832 855 888 736 812 861 897 926 966$80,000 $90,000 717 823 894 948 993 1056 650 707 743 770 791 821 745 812 855 886 912 947 792 874 926 965 997 1040$90,000 $100,000 760 871 946 1004 1052 1119 693 754 792 821 844 876 789 860 905 938 965 1002 845 933 988 1030 1064 1110

$100,000 $120,000 817 936 1017 1079 1130 1202 752 817 859 890 916 950 847 923 971 1007 1036 1076 917 1012 1072 1118 1154 1204$120,000 $140,000 891 1022 1109 1177 1233 1311 829 901 947 982 1010 1048 923 1006 1059 1098 1130 1173 1011 1117 1183 1233 1274 1329$140,000 $160,000 960 1101 1195 1268 1328 1412 901 980 1031 1068 1099 1141 994 1084 1140 1182 1216 1263 1101 1216 1288 1343 1387 1447$160,000 $180,000 1025 1175 1275 1353 1417 1507 969 1054 1109 1150 1182 1228 1060 1155 1216 1261 1297 1346 1185 1308 1387 1445 1493 1557$180,000 $200,000 1086 1245 1351 1433 1501 1596 1034 1125 1183 1227 1262 1311 1123 1224 1287 1335 1374 1426 1265 1397 1481 1544 1594 1663$200,000 $225,000 1150 1318 1431 1518 1589 1690 1103 1200 1262 1309 1346 1398 1188 1295 1362 1413 1453 1509 1350 1490 1580 1647 1701 1775$225,000 $250,000 1219 1397 1516 1608 1684 1790 1177 1281 1347 1397 1438 1493 1258 1371 1443 1496 1539 1598 1441 1592 1687 1759 1817 1896$250,000 $275,000 1284 1471 1597 1694 1774 1886 1248 1358 1429 1482 1524 1583 1325 1444 1519 1575 1620 1682 1528 1688 1790 1866 1927 2011$275,000 $300,000 1347 1543 1674 1776 1860 1977 1316 1432 1507 1563 1608 1670 1388 1513 1592 1651 1698 1763 1613 1781 1889 1969 2034 2122$300,000 or more 1721 1970 2137 2266 2373 2522 1731 1886 1985 2059 2119 2201 1768 1926 2027 2102 2162 2245 2127 2350 2492 2599 2684 2801

South Dakota 1 Tennessee 2 Texas 1 Utah 2$0 $20,000 235 271 296 314 330 351 366 416 450 475 496 525 254 283 301 315 326 342 236 267 288 304 317 335

$20,000 $30,000 366 423 461 490 514 548 579 658 711 751 784 830 419 466 497 520 539 565 376 426 459 484 504 533$30,000 $40,000 437 505 550 584 613 653 693 789 852 900 940 995 510 568 606 634 657 688 452 512 551 581 606 640$40,000 $50,000 498 575 627 666 699 744 793 903 975 1030 1075 1138 591 658 702 735 762 799 518 587 632 666 695 734$50,000 $60,000 553 639 696 740 776 827 884 1006 1086 1147 1198 1268 664 741 790 828 858 899 578 655 705 743 775 819$60,000 $70,000 603 697 759 807 846 901 967 1099 1187 1254 1309 1386 732 817 872 913 946 992 633 717 772 814 848 896$70,000 $80,000 649 750 817 869 911 971 1043 1187 1281 1354 1413 1495 796 888 948 993 1029 1079 684 774 834 879 917 968$80,000 $90,000 693 800 872 927 972 1035 1115 1268 1369 1447 1510 1598 856 956 1020 1068 1107 1161 732 829 892 941 981 1036$90,000 $100,000 733 848 923 982 1030 1097 1183 1345 1453 1535 1602 1695 913 1020 1088 1140 1181 1239 777 880 947 999 1041 1100

$100,000 $120,000 788 911 992 1055 1106 1178 1274 1449 1564 1652 1725 1825 991 1106 1180 1236 1282 1344 838 948 1021 1077 1123 1186$120,000 $140,000 860 993 1082 1151 1207 1285 1393 1584 1710 1807 1886 1996 1092 1220 1302 1364 1414 1483 917 1039 1118 1179 1229 1299$140,000 $160,000 927 1071 1167 1240 1301 1385 1505 1712 1848 1952 2037 2156 1189 1328 1417 1485 1540 1615 992 1123 1210 1276 1330 1404$160,000 $180,000 989 1143 1245 1323 1388 1478 1609 1830 1975 2086 2178 2305 1279 1429 1525 1598 1657 1739 1062 1202 1294 1365 1423 1503$180,000 $200,000 1048 1211 1319 1402 1471 1566 1708 1942 2096 2214 2311 2446 1365 1525 1629 1707 1770 1857 1128 1277 1375 1450 1511 1596$200,000 $225,000 1109 1282 1396 1485 1557 1658 1812 2060 2223 2348 2451 2594 1456 1627 1738 1821 1888 1981 1197 1356 1460 1539 1604 1695$225,000 $250,000 1175 1358 1480 1573 1650 1757 1923 2186 2360 2493 2602 2753 1555 1738 1856 1945 2017 2116 1272 1440 1551 1635 1705 1800$250,000 $275,000 1238 1431 1559 1657 1738 1851 2029 2307 2490 2630 2745 2904 1649 1843 1968 2063 2139 2245 1343 1521 1638 1727 1800 1901$275,000 $300,000 1298 1500 1634 1737 1822 1941 2131 2422 2614 2761 2882 3049 1739 1944 2077 2177 2258 2369 1412 1598 1721 1814 1891 1997$300,000 or more 1657 1915 2086 2218 2326 2478 2740 3114 3361 3550 3705 3920 2292 2564 2740 2872 2979 3127 1822 2063 2221 2342 2441 2578

Vermont 1 Virginia 2 Washington 1 West Virginia 2$0 $20,000 163 174 181 186 190 195 178 203 218 230 240 254 260 287 304 316 327 341 250 279 297 311 323 338

$20,000 $30,000 253 270 281 288 294 303 274 310 334 352 367 388 431 476 504 526 543 567 413 461 492 516 535 561$30,000 $40,000 301 321 334 343 350 360 324 367 395 417 434 459 526 581 616 642 663 693 503 563 601 630 653 686$40,000 $50,000 343 366 380 390 399 410 368 416 448 472 492 520 611 674 715 746 770 804 584 653 697 731 758 796$50,000 $60,000 380 406 422 433 442 455 407 460 495 522 544 574 688 760 806 840 868 907 657 735 786 824 855 897$60,000 $70,000 415 442 459 472 482 496 442 500 538 567 591 624 760 839 889 928 959 1001 725 811 867 909 943 991$70,000 $80,000 446 476 494 508 519 533 475 537 578 609 634 670 826 912 968 1009 1043 1090 789 883 943 989 1027 1078$80,000 $90,000 476 507 527 541 553 569 506 572 615 648 675 712 890 982 1042 1087 1123 1173 849 950 1016 1065 1105 1161$90,000 $100,000 503 537 558 573 585 602 534 604 650 685 713 753 950 1049 1112 1160 1199 1252 906 1014 1084 1137 1180 1239

$100,000 $120,000 540 576 599 615 628 646 573 647 696 733 764 806 1030 1138 1207 1259 1302 1360 983 1101 1177 1234 1281 1345$120,000 $140,000 589 628 652 670 685 704 623 704 757 797 830 876 1138 1257 1333 1391 1437 1502 1085 1215 1299 1363 1415 1486$140,000 $160,000 634 677 703 722 738 758 670 757 813 857 892 941 1239 1369 1452 1515 1566 1636 1181 1323 1415 1485 1541 1619$160,000 $180,000 676 721 749 770 786 809 714 805 866 912 949 1001 1334 1474 1563 1631 1686 1762 1271 1425 1524 1599 1660 1744$180,000 $200,000 716 764 793 815 833 856 755 852 915 964 1003 1058 1424 1574 1670 1743 1801 1882 1358 1522 1628 1708 1773 1863$200,000 $225,000 758 808 840 863 881 906 798 900 967 1018 1060 1118 1520 1680 1783 1860 1923 2009 1449 1624 1738 1823 1893 1989$225,000 $250,000 803 856 889 914 933 959 844 952 1022 1076 1121 1182 1624 1795 1905 1987 2055 2147 1548 1735 1857 1948 2023 2125$250,000 $275,000 845 901 936 962 982 1010 887 1001 1075 1132 1178 1242 1723 1904 2021 2109 2180 2278 1642 1841 1970 2068 2147 2256$275,000 $300,000 886 944 981 1008 1029 1059 929 1047 1125 1184 1233 1300 1818 2010 2133 2226 2301 2405 1733 1944 2080 2183 2266 2381$300,000 or more 1128 1203 1249 1283 1311 1348 1178 1326 1424 1498 1559 1643 2401 2655 2819 2942 3042 3179 2289 2569 2750 2886 2998 3151

Wisconsin 1 Wyoming 1$0 $20,000 212 233 247 257 266 277 160 175 184 191 197 204

$20,000 $30,000 347 382 405 422 436 455 266 290 305 317 326 339$30,000 $40,000 421 465 493 513 530 553 324 354 372 387 398 414$40,000 $50,000 487 538 570 594 614 640 376 410 432 449 462 480$50,000 $60,000 547 604 641 668 690 720 423 462 487 506 520 541$60,000 $70,000 603 666 706 736 760 793 467 510 537 558 574 597$70,000 $80,000 654 723 767 799 826 862 508 555 585 607 625 649$80,000 $90,000 703 777 824 859 888 927 547 597 629 653 673 699$90,000 $100,000 750 828 878 916 946 988 583 637 671 697 718 746

$100,000 $120,000 812 898 952 993 1026 1071 633 691 729 757 779 810$120,000 $140,000 895 989 1049 1094 1130 1180 698 763 804 835 860 894$140,000 $160,000 973 1075 1141 1190 1229 1283 760 831 876 909 937 974$160,000 $180,000 1046 1156 1226 1279 1322 1380 818 894 943 979 1008 1048$180,000 $200,000 1115 1233 1308 1365 1410 1472 874 955 1007 1046 1077 1119$200,000 $225,000 1189 1314 1395 1455 1503 1570 932 1019 1074 1116 1149 1195$225,000 $250,000 1268 1402 1488 1552 1604 1675 996 1089 1148 1192 1227 1276$250,000 $275,000 1344 1486 1577 1645 1700 1776 1056 1155 1217 1264 1302 1354$275,000 $300,000 1416 1567 1663 1735 1793 1872 1114 1219 1285 1334 1374 1429$300,000 or more 1860 2059 2186 2281 2357 2462 1470 1608 1696 1762 1815 1887

%0000.7%0000.6%0005.4

%0000.6%0005.6%0003.4%0000.6

5.0000%

6.0000%

%0007.4%0052.6%0000.7%0000.4

4.0000%

5. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taypayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus the 6.85% tax rate.

6. Residents of Salem County, New Jersey should deduct only half of the amount in the state table.

7. The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction.

Note. Residents of Alaska do not have a state sales tax, but should followthe instructions on the next pages to determine their local sales tax amount.

Income

Income

Income

Income

1. Use the Ratio Method to determine your local sales tax deduction, then add that to the appropriate amount in the state table. Your state sales tax rate is provided next to the state name.

2. Follow the instructions on the next pages to determine your local sales tax deduction, then add that to the appropriate amount in the state table.

3. The California table includes the 1.25% uniform local sales tax rate in addition to the 6.25% state sales tax rate for a total of 7.50%. Some California localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 7.50%, and the numerator is the total sales tax rate minus the 7.50% tax rate.

4. This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted.

2014 Optional State Sales Tax Tables


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Which Optional Local Sales Tax Table Should I Use?IF you live inthe state of... AND you live in...

THEN useLocal Table...

Alaska

ArizonaArkansas

Colorado

Adams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/DenverCounty, El Paso County, Larimer County, Pueblo County, or any other locality

Any locality

Any locality

C

B

B

Georgia

B

Chandler, Glendale, Gilbert, Mesa, Peoria, Phoenix, Scottsdale, Tempe, Tucson, Yuma, or any other locality

Illinois

Louisiana

New York

North Carolina Any locality

B

A

City of Aurora

C

A

Greeley, Jefferson County, Lakewood, Longmont or Pueblo City

Any locality

B

Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer,Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario,Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga,Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tioga, Tompkins, Ulster,Warren, Washington, Wayne, Westchester, Wyoming, or YatesNew York City or Norwich City

B

Any other locality D*

Missouri

South Carolina Aiken County, Horry County, Lexington County, Newberry County, Orangeburg County, York County,

or Myrtle Beach

County, Florence County, Hampton County, Jasper County, Lee County, Marion County, Marlboro County,or any other locality

Tennessee Any locality

Utah Any locality

Virginia

West Virginia

Any locality

B

B

BAny locality

B

A

A

Any locality

B

Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, East Baton Rouge Parish, Iberia Parish,

Jefferson Parish, Lafayette Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish,

Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa Parish, or

Terrebonne Parish

Any other locality

Arvada, Boulder, Fort Collins, Thornton, or Westminster C

B

Any other locality A


Not For Sale

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2014 Optional Local Sales Tax Tables for Certain Local JurisdictionssnoitpmexEsnoitpmexEemocnI

1 2 3 4 5Over

5 1 2 3 4 5Over

5

$0 $20,000 38 43 46 48 50 52 47 53 58 62 64 6820,000 30,000 60 66 71 74 77 81 71 82 89 94 99 10530,000 40,000 71 79 84 88 91 96 84 97 105 111 117 12440,000 50,000 81 90 96 100 104 109 96 110 119 126 132 14050,000 60,000 89 99 106 111 115 121 106 122 132 140 146 155

60,000 70,000 97 108 115 121 125 131 115 132 143 152 159 16970,000 80,000 105 117 124 130 135 141 124 142 154 163 170 18180,000 90,000 112 124 132 139 144 150 132 151 164 173 181 19290,000 100,000 118 131 140 147 152 159 139 159 173 183 192 203

100,000 120,000 127 141 150 157 163 171 149 171 185 196 205 218

120,000 140,000 138 154 164 171 178 186 162 186 201 213 223 237140,000 160,000 149 166 176 184 191 200 175 200 216 229 240 254160,000 180,000 159 176 188 197 204 213 186 212 230 244 255 271180,000 200,000 168 187 199 208 216 226 196 225 243 258 270 286200,000 225,000 178 198 210 220 228 239 208 237 257 272 285 302

225,000 250,000 189 209 223 233 241 253 220 251 272 288 301 319250,000 275,000 199 220 234 245 254 266 231 264 286 303 316 336275,000 300,000 208 231 246 257 266 279 242 276 299 317 331 351300,000 or more 265 294 313 327 338 354 306 349 378 400 418 444

$0 $20,000 56 64 69 73 77 81 36 39 40 42 43 4420,000 30,000 87 100 108 114 120 127 60 64 67 69 71 7330,000 40,000 104 119 129 136 143 151 73 78 82 85 87 8940,000 50,000 119 136 147 156 163 173 85 91 95 98 101 10450,000 60,000 132 151 163 173 181 192 96 103 107 111 114 11760,000 70,000 144 164 178 189 197 209 105 113 119 122 125 13070,000 80,000 155 177 192 203 212 225 115 124 129 133 137 14180,000 90,000 165 189 205 217 227 240 124 133 139 143 147 15290,000 100,000 175 200 217 230 240 255 132 142 148 153 157 162

100,000 120,000 188 215 233 247 258 274 143 154 161 166 171 176120,000 140,000 205 235 254 269 282 299 158 170 178 184 189 195140,000 160,000 221 253 274 290 304 322 172 186 194 201 206 212160,000 180,000 236 270 293 310 324 344 186 200 209 216 222 229180,000 200,000 250 286 310 328 343 364 198 214 224 231 237 245200,000 225,000 265 303 329 348 364 386 212 228 239 247 253 261225,000 250,000 281 322 348 369 385 409 226 244 255 264 270 279250,000 275,000 296 339 367 388 406 431 240 259 271 280 287 297275,000 300,000 311 355 385 407 426 452 254 274 286 296 303 313300,000 or more 397 454 492 520 544 577 336 362 379 392 402 415

Atleast

Butlessthan BelbaTlacoLAelbaTlacoL

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Not For Sale

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licat

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hole

or i

n pa

rt, e

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t for

use

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web

site

for c

lass

room

use

.

apendix A

Documents

Transcript of apendix A